Section 88(5)(c) in Arunachal Pradesh Goods Tax Act, 2005

[Cites 0, Cited by 0] [Section 88(5)] [Section 88] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 88(5)(c) in Arunachal Pradesh Goods Tax Act, 2005

(c)the person is subsequently assessed to a further administrative penalty in respect of the same or a substantially similar failure occurring on another occasion (in this section called the "subsequent offence") ; the penalty otherwise due under this Act shall be increased by -

(i)in the case of the first subsequent offence, 25% of the penalty otherwise provided; and

(ii)in the case of the second and any further subsequent offence , 100"/" of the penalty otherwise provided.

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State of Arunachal Pradesh - Subsection

Section 88(5)(c) in Arunachal Pradesh Goods Tax Act, 2005