| 40 : Notice of demand for payment of any sum due under the Act M.P. VAT RULES | |
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40 : Notice of demand for payment of any sum due under the Act
Subject to the other provisions of these rules, if any sum is payable by a dealer or a person under any of the provisions of the Act or these rules, a notice in form 28 shall be served on him specifying a date, not less than thirty days from the date of service of the notice on which payment shall be made, and specifying a date on or before which the dealer or the person, as the case may be, shall produce or send the treasury receipted challan in proof of payment of such sum :
Provided that, -
(i) where an order has been passed under section 46 or section 47 the sum payable by the dealer or person as a consequence of this order shall be paid by the dealer or person within thirty days from the date of service of such order on him and he shall within the said period produce or send the treasury receipted challan in proof of payment of such sum to the appropriate assessing authority :
(ii) where a dealer is the Central or a State Government or any of their departments, the payment may be made in the manner provided in rule 37.
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