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[Cites 0, Cited by 0] [Section 60] [Entire Act]

State of Goa - Subsection

Section 60(1) in The Goa Value Added Tax Act, 2005

(1)No penalty shall be payable under section 54, 58, 59 where the person has been convicted to offence under section 44, 48 or 50 respectively in respect of the same act or omission.