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[Cites 0, Cited by 1] [Section 31(5)] [Section 31] [Entire Act]

State of Tripura - Subsection

Section 31(5)(d) in Tripura Value Added Tax Act, 2004

(d)has followed such method of accounting which does not enable the Commissioner to assess the tax due from him, he shall, after giving the dealer reasonable opportunity of being heard, direct him to pay, in addition to tax and interest payable by him, a penalty not exceeding one and half times of the tax due but which shall not be less than 10% of that amount.