Penalty for failure to collect or pay commodities transaction tax

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..... 109; or ( b ) having collected the commodities transaction tax, fails to pay such tax to the credit of the Central Government in accordance with the provisions of sub-section ( 2 ) of that section, shall be liable to pay, ( i ) in the case referred to in clause ( a ), in addition to paying the tax in accordance with the provisions of sub-section ( 3 ) of th .....

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