Amendment of section 30 of Mah IX of 2005

In section 30 of the Value Added Tax Act, in sub-section (4), the following shall be added at the end, namely :—

" Provided that, interest under this sub-section shall not be payable on account of the additional tax liability arising due to non-production of declarations or, as the case may be, certificates: Provided further that, if the amount of tax paid as per revised return is less than ten per cent. of the aggregate amount of tax paid as