recovery of arrears under sec.48 of sales tax act and clauses are given there for actions, further
for recoveries where Tax Return not submitted in due time.
therefore, seniors I have a question here...that the inquiry will be initiated here by summoning a person to give evidence and produce document as per sec.37 of sales tax act, and conduct tax assessment and recovery of tax not levied, short-levied or erroneously refunded under section.11 of sales tax act? and defaulter will be prosecuted following further sec.37A, 37B, 37C, 37D..???
or simply we would go with section .48 and its clauses of the said act???
what will be the simple answer of the question on going "what is the procedure of reovery?"