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[Cites 0, Cited by 0] [Section 114] [Entire Act]

State of Himachal Pradesh - Subsection

Section 114(1) in The Himachal Pradesh Panchayati Raj Act, 1994

(1)Any person evading the payment of any tax, fee, rate or any amount due shall be punishable with fine which may extend to one hundred rupees.