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[Cites 0, Cited by 0] [Section 17B(1)] [Section 17B] [Entire Act]

State of Kerala - Subsection

Section 17B(1)(a) in The Kerala Tax on Luxuries Acts, 1976

(a)where the offence consist of the evasion of any tax payable under the Act, in addition to the tax so payable, a sum of money equal to the amount of tax so payable subject to a minimum of rupees five hundred and maximum of rupees eight lakhs; and