Laws-8939

Section 29 Returns Section 30 Periodical payment of tax and interest on nonpayment of tax Section 31 Collection of tax only by registered dealers Section 32 Return scrutiny and provisional assessment Section 33 Self assessment Section 34 Audit assessment Section 34A Assessment on basis of fair market price Section 35 Turnover escaping assessment Section 36 Refund of excess payment Section 37 Provisiona l refund Section 38 Interest on refund Section 39 Power to withhold refund in certain cases Section 40 Refund of tax for certain categories Section 41 Remission of tax, penalty or interest Section 42 Payment and recovery of tax and interest on Section 43 Continuation of certain recovery proceedings Section 44 Special mode of recovery Section 45 Provisional attachment Section 46 Special powers of tax authorities for recovery of tax as arrears of land revenue Section 47 Transfer to defraud revenue void Section 48 Tax to be first charge on property