Bare ActsThe Assam Purchase Tax Act, 1967

Section 20

(1) Tax payable under this Act shall be paid payable

Amendment status not verified — confirm the current text below against the official source.

(1) Tax payable under this Act shall be paid payable. in the manner hereinafter provided. (2) Before any registered dealer furnishes the return required by sub-secti on (1) of section 7, he shall in the prescribed manner , pay in to a Govern- ment t reasury the full am ou nt of tax due from him under this Act 011 the basis of such return , and shall furnish along wi th the return a receipt fi orn such treasu ry showing payment of such tax. (3) Where a revised return is sub mitted b y a registered dealer u nder sub-section (3) of section 7, and if the revised return shows a greater amount of tax to be due than was payable 0 11 the basis of the original return, the dealer shall pay the excess amount of tax in the manner provided in sub-section (2) and shall f urnish along with the revised return a receip t in toke n of payment of such exc ess tax. (4) TIle amount 01 tax due under the pro- visions of this Act :- (a) in excess of payment already made under sub -sections (2) a nd (3), or (b) where no payment has been made, shall be paid by the dealer by such date as may be specified, in t he notice of demand and, where no such date is spec ified , it sha ll be paid within thirty days from the date of service of the notice, IDterC31 pay~

Section 20 – The Assam Purchase Tax Act, 1967 | DailyLaw.ai