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[Cites 0, Cited by 0] [Section 67(1)] [Section 67] [Entire Act]

State of Rajasthan - Subsection

Section 67(1)(I) in The Rajasthan Value Added Tax Act, 2003

(I)[ for offences described under clauses (c) or (i) or offences where amount of demand notice exceeds rupees one crore under clause (d) be punishable with simple imprisonment for a term which may extend upto three years and also be liable to fine but the minimum sentence shall not be less than simple imprisonment of six months and fine of rupees five thousand; and