(1) The following information in respect of assesses will be published under section 79, namely:-
(a) Names of defaulters of tax with details where the total amount of tax and other dues for one or more years is rupees ten lakhs or more and is not covered by stay granted by the appropriate authorities, and remaining unpaid for more than two months after the due date.
(b) Names of dealers with details who have suppressed their tax liability or have evaded the payment of tax under the Act involving rupees ten lakhs or more for one or more years, detected at a time.
(c) Names of dealers or persons with details on whom a penalty of not less than rupees fifteen lakhs under the Act has been imposed during any year.
(d) Names of dealers or persons with details on who have been convicted for any offence under clauses (a) and (b) of sub-section (3) and sub-section (4) of section 71 in any year.
(e) Names of dealers with details, whose registration certificates have been cancelled.
(2) The information aforesaid shall be published by the Government for each financial year in the Tamil Nadu Government Gazette and in the Government website.
Delete[23. Mode of paymentMode of paymentMode of paymentMode of payment.- The taxes or other amounts due under the Act shall be paid -
(a) by remittance into State Bank of India or any other bank authorised by the Government from time to time; or
(b) by remittance in cash into a Government Treasury or to the assessing authority or other officer empowered to make the demand or authorised to make the collection; or
(c) by means of a crossed cheque in favour of the assessing authority drawn on any one of the banks situated within the city / town where office of the assessing authority is situated; or
(d) by means of a crossed demand draft or a banker’s cheque drawn in favour of the assessing authority; or 2 [(dd) by means of electronic payment through the website of the Commercial Taxes Department; and ]
(e) by any other mode as authorised by the Government from time to time:
Provided that the method of payment by means of cheque shall not be applicable to the casual traders and to the dealers whose cheque got dishonoured for want of funds on more than one occasion.
2 [Provided further that the category of dealers as may be directed by the Commissioner of Commercial Taxes shall make electronic payment of tax through the website of the Commercial Taxes Department.]
3 [ “Provided also that every registered dealer liable to Pay Tax under the Act, whose taxable turnover in the preceding Year exceeds two crores of rupees, shall pay the tax only by the means of electronic payment through the website of the Commercial Taxes Department”.]]delete *[“23. Mode of Payment:- The taxes, fees or any other amounts due under this Act shall be paid by means of electronic payment into the State Bank of India or any other banks authorized by the Government from time to time in this behalf, through the website of the Commercial Taxes Department using either online net banking facility or on-line linked off-line payment facility of such banks.”;
3. This proviso is included by G.O.Ms.No30 CT & R(B1) dated 25 th March 2014.
*. Rule 23 was replaced by Rule 23 as per G.O .Ms .No.18 Dated 29.01.2016.