| Section 29 Returns | 
		| Section 30 Periodical payment of tax and interest on nonpayment of tax | 
		| Section 31 Collection of tax only by registered dealers | 
		| Section 32 Return scrutiny and provisional assessment | 
		| Section 33 Self assessment | 
		| Section 34 Audit assessment | 
		| Section 34A Assessment on basis of fair market price | 
		| Section 35 Turnover escaping assessment | 
		| Section 36 Refund of excess payment | 
		| Section 37 Provisiona l refund | 
		| Section 38 Interest on refund | 
		| Section 39 Power to withhold refund in certain cases | 
		| Section 40 Refund of tax for certain categories | 
		| Section 41 Remission of tax, penalty or interest | 
		| Section 42 Payment and recovery of tax and interest on | 
		| Section 43 Continuation of certain recovery proceedings | 
		| Section 44 Special mode of recovery | 
		| Section 45 Provisional attachment | 
		| Section 46 Special powers of tax authorities for recovery of tax as arrears of land revenue | 
		| Section 47 Transfer to defraud revenue void | 
		| Section 48 Tax to be first charge on property |