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Home Acts & Rules Central Sales Tax Act Central Sales Tax Act, 1956 Chapters List Chapter III Inter-State Sales Tax This
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Section 10A - Imposition of penalty in lieu of prosecution - Central Sales Tax Act, 1956

Extract

..... 1[Imposition of penalty in lieu of prosecution. 2[10A. (1)] If any person purchasing goods is guilty of an offence under clause (b) or clause (c) or clause (d) of section 10, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times 3[the tax which would have been lev .....

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Section 10A - Imposition of penalty in lieu of prosecution - Central Sales Tax Act, 1956

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