THE NAGALAND VALUE ADDED TAX ACT, 2005
CHAPTER-V : RETURNS, ASSESSMENT, RECOVERY AND REFUND:

42. Payment and recovery of tax, penalty and interest.-

(1) Tax shall be paid in the manner herein provided and at such intervals as may be prescribed;

(2) A registered dealer furnishing returns under sub-section (1) of Section 28 shall pay into Government Treasury in such manner and at such interval as may be prescribed, the amount of tax due from him for the period covered under the return along with the amount of penalty or interest or both payable by him under Section 28 and shall furnish a receipt from the treasury showing the payment of such amount;

(3) A registered dealer furnishing a revise return in accordance with the sub-section (3) of Section 28 which shows that a greater amount of tax is due than was paid or payable in accordance with the original return, shall furnish along with the return a receipt showing payment of the differential amount in the manner provided in sub-section (2);

(4) (a)The amount of tax-

(i) Due where returns have been filed without full payment of tax due; or

(ii) Assessed under Section 34, 35 and 36 less the sum already paid in respect of such period together with interest, if any, required to be paid and the penalty, if any, imposed to be paid under sub-section (7) of Section 36 or sub-section (1) of Section 37.

(b) The amount of penalty imposed under any provision of this Act not covered under sub-clause (ii) of clause (a); or

(5) Where a dealer fails to make payment of the tax assessed or interest levied or penalty imposed on him or any other amount due from him under this Act within thirty days of the date of service of the notice of demand, the Commissioner shall, after giving the dealer a reasonable opportunity of being heard, direct that such dealer shall, in addition to the amount due, pay, by way of penalty, a sum equal to 3% of such amount of tax, penalty, interest or any other amount due, for every month, for the period for which payment has been delayed by him after the date on which such amount was due to be paid.

(6) The amount that remains unpaid after the due date of payment in pursuance of the notice issued under sub-section (4) and sub-section (5) shall be recoverable as a Public Demand under the Bengal Public Demand Recovery Act, 1913.

(7) Where in pursuance of sub-section (6), any proceeding for the recovery as Public Demand of any tax, penalty, interest, or part thereof or any other amount remaining unpaid, have been commenced and the amount of tax, penalty, interest, or any other amount is subsequently enhanced or reduced as a result of any assessment made or order passed in the appeal, revision or rectification under this Act, the Commissioner may, in such manner and within such period as may be prescribed, inform the dealer and the authority by whom or under whose order the recovery is to be made and thereupon such proceeding may be continued as if the amount of tax, penalty, interest, or any other amount as modified, enhanced or reduced, had been substituted for the tax, penalty, interest, or any other amount which was to be covered under sub-section (6).