Section 89 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
89. Penalty for contravention of section 22.
- If a registered dealer-(a)fails to comply with the provisions of sub-section (2) of section 22; or(b)fails to surrender his certificate of registration as provided in sub-section (7) of section 22,the registered dealer shall be liable to pay, by way of penalty, a sum equal to five hundred rupees for every day of default subject to a maximum of fifteen thousand rupees.
