Section 30(17) in The Himachal Pradesh Value Added Tax Act, 2005
(17)[ If any dealer issues a false invoice or receives and uses an invoice knowing to be false, the Commissioner or any person appointed to assist him under sub-section (1) of section 3, may, after affording such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty, in addition to the tax to which he assessed or is liable to be assessed, an amount equal to five thousand rupees or double to amount of tax involved in such invoice, whichever is greater.] [Sub-section (17) Inserted 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.]
