Section 97(5) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(5)Where-(a)the penalty under this Regulation has been assessed;(b)the penalty has not been remitted in full after objection; and(c)the person is subsequently assessed to a further penalty in respect of the same or a substantially similar failure occurring on another occasion (hereafter in this section called the "subsequent offence"),the penalty otherwise due under this Regulation shall be increased by-(i)in the case of the first subsequent offence, fifty per cent. of the specified penalty; and(ii)in the case of the second and any further subsequent offence, one hundred per cent. of the specified penalty.
