| 24. Returns, Payment of Tax, Interest and Penalty |
| 25. Scrutiny of Returns |
| 26. Self-Assessment of Tax |
| 27. Assessment of Dealer not filing Returns |
| 28. Assessment of Tax of Dealers evading Registration |
| 29. Assessment of Tax on disputed question |
| 30. Assessment of Tax of Non-Resident Dealer doing business temporarily by way of fair, mela, etc. |
| 31. Assessment or Re-assessment of Tax of escaped turnover |
| 32. Escaped Turnover detected before or at the time of Assessment of Tax |
| 33. Assessment of Tax based on Audit Objections |
| 34. Assessment of Tax proceedings, etc. not to be invalid on certain grounds |
| 35. Taxable Turnover |
| 36. Tax Payable by a Dealer |
| 37. Time Limit for Completion of Proceeding of Assessment Tax |
| 38. Exclusion of Time in Assessment Tax Proceedings |
| 39. Payment and Recovery of Tax |
| 40. Advance Recovery of Tax on Sales and Supplies to govt. and other persons |
| 41. Advance Recovery of Tax from Works Contractor |
| 42. Production of Tax Clearance Certificate |
| 43. Restriction on Collection of Tax by Dealers |
| 45. Rounding off of Tax Liability |
| 46. Recovery of Tax as Arrears of Land Revenue |
| 47. Special Mode of Recovery of Tax and other Liabilities under this Act |
| 48. Liability of Surety |
| 49. Transfers to Defraud Revenue Void |
| 50. Period of Limitation for Recovery of Tax |
| 51. Tax to be First Charge on Property |