Section 17(4) in The Himachal Pradesh Value Added Tax Act, 2005
(4)If any person contravenes any or all of the provisions of sub-section (1) or (2) or (3), the prescribed Authority shall, after giving an opportunity of being heard, by an order, in writing, direct that such person shall pay by way of penalty, a sum [equal to the amount of tax deductible under sub-section (1).] [Substituted by Act No. 14 of 2009 vide notification No. . LLR-D (6)-20/2009-Leg. Dated 19.9.2009 published in R.H.P. (Extra-ordinary) on 22.9.2009.Privious provisions were as under:- 'not exceeding twice the amount of tax deductible under sub-section (1).']
