MVAT Act 48Chapter VI · Return and Payment of Tax, Assessment Etc.

Section 48 · Payment of tax and penalty

- The amount of tax:-

(a)

Due from a dealer where the returns are furnish without showing full payment of tax, or

(b)

Assessed under section 45 for a period less the sums, if any, already paid by a dealer in respect of the said together with any penalty that may be directed to be paid under section 35 if any, shall be paid by such dealer into a Government Treasury or the State Bank of India by such date as may be specified in a notice issue by the Commissioner in this behalf, and the date to be so specified shall be ordinarily not less than thirty days from the date of service of such notice.

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