Bare ActsThe Nagaland Purchase Tax Act, 1993

Section 20

(1) Tax payable under this Act, shall he paid in the manner hereinafter provided

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

(1) Tax payable under this Act, shall he paid in the manner hereinafter provided. (2) Before any registered dealer furnishes the return required by sub-section (1) of section 7, he shall in the prescribed manner, pay into a Government treasury the ful1 amount of tax due from him under this Act on the basis of such return, and shall furnish along with the return a receipt from such treasury showing payment of such tax. (3) Where a revised return is submitted by a registered dealer under sub-section (3) of section 7 and if the revised return shows a greater amount of tax to he due than was payable on the basis of original return, the dealer shall pay the excess amount of tax in the manner provided in sub-section (2) and shall furnish along with the revised return a receipt in token of payment of such excess tax. (4) The amount of tax due under the provisions of the Act (a) in excess of payment already made under sub-section (2) and (3), or (b) Where no Payment has been made, shall be paid by the dealer by such date as may be specified in the notice of demand and where no such date is specified, it shall be paid within thirty days from the date of service of the notice. Interest Payable by dealers:

Section 20 – The Nagaland Purchase Tax Act, 1993 | DailyLaw.ai