Amendment status not verified — confirm the current text below against the official source.
61 (10) The amount reducedfrom output tax liability in contravention oftheprovisions of sub-section (7), shall ‘be added to the outplrt tax liability ofthe supplier1n his > return forthemor'rthin which such contravention takes - place and such suppligrshall be liable to pay interest on the amount so added at the rate specifiedin sub-section , (3)ofsection