Section 20(3) in The Himachal Pradesh Value Added Tax Act, 2005
(3)If any person, or a dealer referred to in sub-section (1) and (2) contravenes any of these provisions he shall be liable to pay, in addition to any tax for which he may be liable, a penalty of an amount [of] [Substituted for the words 'not exceeding' 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.] five hundred rupees, or double the amount so collected, whichever is greater.
