| 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 |