CHAPTER VII PAYMENT OF TAX AND RECOVERY

31 Deduction of tax at source
32 Payment of tax, etc.
37 Liability under this Act to be the first charge
34 Special powers of Sales Tax Authorities for recovery of tax
33 Special mode of recovery
35 Provisional attachment to protect revenue in certain cases
36 Continuation & validation of certain recovery proceedings
38 Transfer to defraud revenue void
39 Rounding off tax, etc.
32A Payment of tax or interest in certain case
40 Adjustment of any payment
43 Applicability of all the provisions of this Act or any earlier law to person liable to pay tax
46 Liability of Firms and Partners
41 Exemption and refund
42 Composition of tax
45 Certain agents liable to tax for sales on behalf of principal
44 Special provision regarding liability to pay tax in certain cases
47 Amalgamation or merger of companies
31A. Collection and payment towards tax