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