37. Special provisions relating to deferred payment of tax by industrial units.

{
    "act_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994",
    "act_slug": "the-chhattisgarh-vanijyik-kar-adhiniyam-1994",
    "section_label": "Section",
    "section": {
        "number": "37",
        "title": "37. Special provisions relating to deferred payment of tax by industrial units.",
        "chapter": null,
        "content": "(a) registered as a small scale industrial unit with the Industries Department of the Government of Chhattisgarh, or\n(b) registered with the Industries Department of the Government of Chhattisgarh as medium scale industrial unit or has sent a memorandum of information thereof to the Central Government, or\n(c) registered as a large scale industrial unit with any authority duly empowered to do so by the Government of Chhattisgarh or the Central Government, or\n(d) holding a licence under the Industries (Development and Regulation) Act, 1951 (No. 65 of 1951) wherever necessary, and who in each case has or may set up a new industrial unit in any district of Chhattisgarh eligible for grant of the facility of deferred payment of tax under the scheme providing for grant of incentive to entrepreneur for setting up new industrial units in the State as the State Government may make in this behalf, may make deferred payment subject to such restrictions and conditions as may be specified in such scheme.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 40
    },
    "prev_section": "36",
    "next_section": "38"
}