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[Cites 0, Cited by 0] [Section 70A(7)] [Section 70A] [Entire Act]

State of Gujarat - Subsection

Section 70A(7)(b) in The Gujarat Value Added Tax Act, 2003

(b)the person fails to pay penalty imposed on him under sub-section (5) or to pay a sum as directed under sub-section (6), within the prescribed period, the Commissioner may, by an order in writing, direct that the goods may be sold by auction: