Section 57(6)(b) in The Chhattisgarh Value Added Tax Act, 2005

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State of Chattisgarh - Subsection

Section 57(6)(b) in The Chhattisgarh Value Added Tax Act, 2005

(b)The Commissioner shall as soon as possible, after seizure of the goods under clause (a), serve upon the dealer a notice in the prescribed form to show cause within a period of thirty days of service of such notice as to why a penalty equal to five limes the amount of tax payable and calculable on the price which such goods would have fetched on their assumed sale in Chhattisgarh, on the date of seizure, be not imposed on him for the dealers default in not making entries in respect of such goods in his books of account or register or other documents, as the case may be, maintained by him in the course of his business.

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State of Chattisgarh - Subsection

Section 57(6)(b) in The Chhattisgarh Value Added Tax Act, 2005