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Central_Sales_Tax_Act,_1956

Section / Rule Number Content


38. Liability for payment of tax or demand
39. Liability of a surety
40. Liability of the representatives of a deceased person
41. Liability on dissolution, discontinuance or partition of business
42. Liability on transfer of business
43. Liability of principal and agent
44. Liability of firms and partners
45. Liability of Directors of a private company
46. Liability in case of amalgamation of companies
47. Liability under this Act to be the first charge
48. Certain transfers to be void
49. General mode of recovery
50. Special mode of recovery
51. Power to reduce or waive interest and penalty in certain cases
51A. Power of State Government to waive penalty and interest in certain cases
52. Power to write off demand
53. Refund
54. Power to obtain security or withhold refund in certain cases

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