(ii) Every registered dealer; and
(iii) Every dealer whose registration certificate has been cancelled under clause (d) or (e) of sub-section (9) of Section 22,
(i) fails without sufficient cause to pay the amount of tax payable according to a return for any period in the manner prescribed under sub-section (2) of Section 32; or
(ii) files a revised return under sub-section (3) showing a higher amount of tax to be due than was shown by him in the original return; or
(iii) fails to furnish return, such dealer shall be liable to pay interest in respect of,-
(a) the tax payable by him according to the return referred to in sub-clause (i); or
(b) the difference of the amount of tax payable according to the revised return; or
(c) the tax payable for the period for which he has failed to furnish return, at the rate of [1] per cent month from the date the tax so payable had become due to the date of its payment or to the date of order of assessment, whichever is earlier.
Explanation.
(1) where the period of default covers a period less than a month the interest payable in respect of such period shall be computed proportionately.
(2) 'month' shall mean thirty days.
(b) If a registered dealer having filed a return under sub-section (1) or a revised return under sub-section (3) for any period and paid the tax payable according to such return or revised return after the time prescribed therefor, fails to pay interest along with such return or revised return in accordance with the provisions of clause (a) the Commissioner may, after giving the dealer a reasonable opportunity of being heard, direct him to pay in addition to the tax payable or paid and the interest payable by him, by way of penalty a sum equal to such rate as may be notified which shall not be less than 0.5 per cent but shall not exceed 1.5 per cent per month from the date such interest had become due to the date of its payment or to the date of order of assessment, whichever is earlier.
(c) (i) A dealer fails without sufficient cause to comply with the requirement of notice issued under sub-section (1); or
(ii) a registered dealer having paid the tax payable according to a return in time fails to furnish the return in time; or
(iii) a registered dealer having paid the tax payable according to a return and furnished the return in time, fails to furnish along with the return proof of payments made in accordance with the provisions of sub-section (2);
(d) Where no tax is payable by a registered dealer committing a default under sub-clause (ii) or sub-clause (iii) of clause (a), the Commissioner may, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty a sum not exceeding five hundred rupees.
Section 26 • The Chhattisgarh Vanijyik Kar Adhiniyam, 1994
26. Returns.
the-chhattisgarh-vanijyik-kar-adhiniyam-1994-sec-26.json
•
Section 26
{
"act_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994",
"act_slug": "the-chhattisgarh-vanijyik-kar-adhiniyam-1994",
"section_label": "Section",
"section": {
"number": "26",
"title": "26. Returns.",
"chapter": null,
"content": "(ii) Every registered dealer; and\n(iii) Every dealer whose registration certificate has been cancelled under clause (d) or (e) of sub-section (9) of Section 22,\n(i) fails without sufficient cause to pay the amount of tax payable according to a return for any period in the manner prescribed under sub-section (2) of Section 32; or\n(ii) files a revised return under sub-section (3) showing a higher amount of tax to be due than was shown by him in the original return; or\n(iii) fails to furnish return, such dealer shall be liable to pay interest in respect of,-\n(a) the tax payable by him according to the return referred to in sub-clause (i); or\n(b) the difference of the amount of tax payable according to the revised return; or\n(c) the tax payable for the period for which he has failed to furnish return, at the rate of [1] per cent month from the date the tax so payable had become due to the date of its payment or to the date of order of assessment, whichever is earlier.\nExplanation.\n(1) where the period of default covers a period less than a month the interest payable in respect of such period shall be computed proportionately.\n(2) 'month' shall mean thirty days.\n(b) If a registered dealer having filed a return under sub-section (1) or a revised return under sub-section (3) for any period and paid the tax payable according to such return or revised return after the time prescribed therefor, fails to pay interest along with such return or revised return in accordance with the provisions of clause (a) the Commissioner may, after giving the dealer a reasonable opportunity of being heard, direct him to pay in addition to the tax payable or paid and the interest payable by him, by way of penalty a sum equal to such rate as may be notified which shall not be less than 0.5 per cent but shall not exceed 1.5 per cent per month from the date such interest had become due to the date of its payment or to the date of order of assessment, whichever is earlier.\n(c) (i) A dealer fails without sufficient cause to comply with the requirement of notice issued under sub-section (1); or\n(ii) a registered dealer having paid the tax payable according to a return in time fails to furnish the return in time; or\n(iii) a registered dealer having paid the tax payable according to a return and furnished the return in time, fails to furnish along with the return proof of payments made in accordance with the provisions of sub-section (2);\n(d) Where no tax is payable by a registered dealer committing a default under sub-clause (ii) or sub-clause (iii) of clause (a), the Commissioner may, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty a sum not exceeding five hundred rupees.",
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