Section 27(6) in The Chhattisgarh Value Added Tax Act, 2005
(6)Where a person contravenes the provisions of sub-section (1), sub-section (2) or sub-section (3) the Commissioner may impose upon such person by way of penalty an amount which shall be 2 per cent per month of the amount required to be deducted under sub-section (1) or sub-section (2), subject to a maximum of 25 per cent of such amount.
