Section 10   [ View Judgements ]

1 [Payment of Tax]


[(1) The tax shall be paid in the manner hereinafter provided.



(2) A person liable to pay tax shall, before furnishing return as required by sub-section (1) of section 7 first pay the whole of the amount of tax due from him according to such return by a demand draft or pay order drawn in favour of Commissioner of Sales Tax, Maharashtra State, on any branch of the State Bank of India or of any Scheduled Bank as defined in the Reserve Bank of India Act, 1934, which holds a licence issued by the Reserve Bank of India under section 22 of the Banking Regulation Act, 1949, or of a Co-operative Bank as defined in clause (10) of section 2 of the Maharashtra Co-operative Societies Act, 1960, situated in the local area.



(3) If a person liable to pay tax furnishes a revised return in accordance with sub-section (2) of section 7, and if such revised return shows that a larger amount of tax than already paid is payable, he shall first pay the additional amount of tax aording to such revised return by a demand draft or pay order drawn in favour of Commissioner of Sales Tax, Maharashtra State, on any branch of any bank referred to in subsection (2) which is situated in the local area.



(4) The amount of-



(i) tax due where return has been furnished without full payment thereof,



(ii) difference in the tax assessed under section 8 or reassessed under section 9 for any period and the sum already paid by the person in respect of such period, and



(iii) penalty, if any. levied under section 14,



shall be paid by the person by such date as may be specified in the notice issued by the Assessing Authority for this purpose, being a date not earlier than 15 days from the date of service of notice. The amount shall be paid by a demand draft or pay order drawn in favour of Commissioner of Sales Tax, Maharashtra State, on any branch of any bank referred to in sub-section (2) which is situated in the local area.



(5) Any tax or penalty which remains unpaid after the date specified in the notice for payment, shall be recoverable as an arrear of land revenue, and for that purpose all the Assessing Authorities shall have and exercise all the powers of a Collector under the provisions of the Maharashtra Land Revenue Code. 1966.]

FOOTNOTES:

1. These Sections "10, 10A and 10B" were Substituted by Mah. Act No. 30 of 1989 with effect from . 28-8-1989



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