17. Notice of Demand and Excess Payment -

(1) A notice of demand for tax, Penalty, Interest payable under the provisions of the Act or Notice of excess payment in accordance with the provisions of the Act, shall be in Form JVAT 300.

(2) A notice of demand under Section 46 of the Act, shall be in Form JVAT 301.

(3) If any VAT dealer makes an application before the prescribed authority with a court fee stamp of ten rupees, after service of Notice in Form JVAT 302 for any period, but before the issue of notice of demand in Form JVAT 300 related therewith that a copy of order of assessment / penalty / interest or any other order concerning with the demand notice may be supplied to him, thereafter a copy of such order may be supplied to him, along with the Notice of Demand.

Provided that, even if the demand of any period is NIL, but such application has been made, a copy of such order may be, nevertheless, be supplied.

(4)(a) In case where any amount of tax, Penalty, or Interest remains unpaid, even after the due date of payment in pursuance to the Notice issued under sub-section (4) and sub-section (5) of Section 43, shall be recoverable as arrear of land revenue, and for such recovery a requisition shall be forwarded to the District Certificate Officer.

(b) Where a requisition has been forwarded to the District Certificate Officer, and where any proceeding has been started for recovery of tax, Penalty, Interest or part thereof or other any amount remaining unpaid, have been commenced and the amount of tax, Penalty, Interest or any other amount is subsequently enhanced or reduced as a result of any order, the requisitioning officer (In-charge of Circle) shall revise such requisition and inform the dealer, as well as the District Certificate Officer.

(5) A notice for the purpose of sub-section (2) of Section 47 shall be in Form JVAT 302.