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[Cites 0, Cited by 1] [Section 26] [Entire Act]

State of Tripura - Subsection

Section 26(2) in Tripura Sales Tax Act, 1976

(2)Where a dealer is in default, the Commissioner may, in his discretion, direct that, in addition to the amount due, a sum not exceeding that amount shall be recovered from the defaulter by way of penalty.