APPEAL NO. 2180/LB OF 2001, DECIDED ON 15TH MARCH, 2002. versus APPEAL NO. 2180/LB OF 2001, DECIDED ON 15TH MARCH, 2002.
Section 34 will not be a timely payment of additional tax and will be obligated to pay the tax if any registered person does not pay tax on time or part thereof, in addition to tax and fixed penalty plus tax. Will pay , Pay the additional tax at the rate fixed in it, the words will be used in Section 34 of the Sales Tax Act 1990, contradicting these words, before the amendment in 1996 it is mandatory for payment in the said section. Will go In case of late payment of registered sales tax, the registered person will pay the tax due thereby leaving no discretion with the Adjustment Authority or deduction.
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