Chapter 5

48. Tax to be first charge on property
36. Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts payable
35. Returns
42. Payment and recovery of tax, penalties, interest and other amounts, issuance of clearance certificates
47-A. Rounding off of tax, etc
37. Rate of interest
39. Re-assessment of tax
38. Assessment of tax
40. Period of limitation for assessment
41. Power of rectification of assessment or re-assessment in certain cases
43. Duties of Receivers
44. Special provisions relating to companies
52. Production and inspection of documents and powers of entry, search and seizure
53. Establishment of check posts and inspection of goods in movement
57. Special evidential requirements relating to banks
45. Recovery of tax, penalty, or any other amount, from certain other persons
46. Tax payable on transfer of business, assessment of legal representatives, etc
47. Payment and disbursement of amounts wrongly collected by dealer as tax
49. Period of limitation for recovery of tax
50. Payment of interest on refunds
51. Power to withhold refund in certain cases
54. Transit of goods by road through the State and issue of transit pass
55. Penalty in case of under-valuation of goods
56. Liability to furnish information by certain agents