Section 11(16)(a) in The Himachal Pradesh Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 11(16)] [Section 11] [Entire Act]

State of Himachal Pradesh - Subsection

Section 11(16)(a) in The Himachal Pradesh Value Added Tax Act, 2005

(a)falsely claims Input Tax Credit in his returns to which he is not entitled, the Commissioner or the Assessing Authority shall direct such dealer to pay, by way of penalty, in addition to the tax and interest payable by him, a sum equal to [xxx] the amount of such claim or credit; and

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State of Himachal Pradesh - Subsection

Section 11(16)(a) in The Himachal Pradesh Value Added Tax Act, 2005