Penalty for non-payment of cess.

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..... der section 441A is not paid in accordance with the provisions of that section, it shall be deemed to be in arrears and the same shall be recovered by the Tribunal in such manner as may be prescribed. .....

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..... ood and sufficient reason, no penalty shall be imposed under this sub-section. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India .....

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