16 - Assessment of tax.
17 - Procedure to be followed by the assessing authority.
17A - Self Assessment.
17B - Special provision for completion of assessment.
17C - Assessment in certain cases treated as completed.
18 - Visit to dealer's premises and audit of accounts and other records to designated officers and audit assessment.
19 - Assessment of escaped turnover.
19A - Assessment in cases of price variation.
19B - Assessment in case of under valuation.
19C - Protective assessment.
20 - Assessment of legal representatives.
21 - Liability of firms.
21A - Firm dissolved or business discontinued.
22 - Collection of tax by dealers.
23 - Payment and recovery of tax.
23A - Omitted
23AA - Special powers of Inspecting Assistant Commissioners under Revenue Recovery Act.
23B - Reduction of arrears in certain cases. -
23BA - Reduction of arrears in respect of Public Sector Undertakings and Co-operative Societies.
24 - Recovery of penalty.
25 - Further mode of recovery.
26 - Recovery of tax when business is transferred.
26A - Certain transfers to be void. -
26B - Tax payable to be first charge on the property.
26C - Liability of Directors of a Private Company.

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