Laws-5243

35. Returns 36. Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts payable 37. Rate of interest 38. Assessment of tax 39. Re-assessment of tax 40. Period of limitation for assessment 41. Power of rectification of assessment or re-assessment in certain cases 42. Payment and recovery of tax, penalties, interest and other amounts, issuance of clearance certificates 43. Duties of Receivers 44. Special provisions relating to companies 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 47-A. Rounding off of tax, etc 48. Tax to be first charge on property 49. Period of limitation for recovery of tax 50. Payment of interest on refunds 51. Power to withhold refund in certain cases 52. Production and inspection of documents and powers of entry, search and seizure 53. Establishment of check posts and inspection of goods in movement 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 57. Special evidential requirements relating to banks