| 
                        35. Returns
                      | 
	
		| 
                        36. Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts payable
                      | 
	
		| 
                        37. Rate of interest
                      | 
	
		| 
                        38. Assessment of tax
                      | 
	
		| 
                        39. Re-assessment of tax
                      | 
	
		| 
                        40. Period of limitation for assessment
                      | 
	
		| 
                        41. Power of rectification of assessment or re-assessment in certain cases
                      | 
	
		| 
                        42. Payment and recovery of tax, penalties, interest and other amounts, issuance of clearance certificates
                      | 
	
		| 
                        43. Duties of Receivers
                      | 
	
		| 
                        44. Special provisions relating to companies
                      | 
	
		| 
                        45. Recovery of tax, penalty, or any other amount, from certain other persons
                      | 
	
		| 
                        46. Tax payable on transfer of business, assessment of legal representatives, etc
                      | 
	
		| 
                        47. Payment and disbursement of amounts wrongly collected by dealer as tax
                      | 
	
		| 
                        47-A. Rounding off of tax, etc
                      | 
	
		| 
                        48. Tax to be first charge on property
                      | 
	
		| 
                        49. Period of limitation for recovery of tax
                      | 
	
		| 
                        50. Payment of interest on refunds
                      | 
	
		| 
                        51. Power to withhold refund in certain cases
                      | 
	
		| 
                        52. Production and inspection of documents and powers of entry, search and seizure
                      | 
	
		| 
                        53. Establishment of check posts and inspection of goods in movement
                      | 
	
		| 
                        54. Transit of goods by road through the State and issue of transit pass
                      | 
	
		| 
                        55. Penalty in case of under-valuation of goods
                      | 
	
		| 
                        56. Liability to furnish information by certain agents
                      | 
	
		| 
                        57. Special evidential requirements relating to banks
                      |