TMI BlogProvisional AssessmentX X X X Extracts X X X X X X X X Extracts X X X X ..... onal basis and the proper officer may pass an order allowing payment of tax on provisional basis at such rate or on such value as may be specified by him. (2) The payment of tax on provisional basis may be allowed, if the taxable person executes a bond in such form as may be prescribed in this behalf, and with such surety or security as the proper officer may deem fit, binding the taxable perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral/State Government, consequent to the order for final assessment under subsection (3), at the rate specified under sub-section (1) of section 36, from the first day after the due date of payment of tax in respect of the said goods and/or services till the date of actual payment, whether such amount is paid before or after the issue of order for final assessment. (5) Where the taxable person i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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