If a registered person pays an amount of sales tax less than the tax due as indicated in their own filed sales tax return, what immediate action can the Inland Revenue Department take under Section 11A?

Correct answer: C) C) The short-paid amount along with default surcharge shall be recovered by stopping the removal of goods from the business premises and attaching bank accounts without giving any show-cause notice.

Explanation

Where a registered person pays tax less than the tax due as indicated in his return, the short paid amount along with default surcharge shall be recovered by stopping removal of any goods and through attachment of bank accounts without giving him a show cause notice.