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    <title>Failure to pay tax dues after making declaration</title>
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    <description>Failure to pay declared tax dues under the Scheme makes the unpaid amount, together with interest, recoverable under the provisions of the Act, converting declared but unpaid VAT obligations into enforceable demands subject to statutory recovery mechanisms.</description>
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      <description>Failure to pay declared tax dues under the Scheme makes the unpaid amount, together with interest, recoverable under the provisions of the Act, converting declared but unpaid VAT obligations into enforceable demands subject to statutory recovery mechanisms.</description>
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