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[Cites 0, Cited by 0] [Section 20(3)] [Section 20] [Entire Act]

NCT Delhi - Subsection

Section 20(3)(b) in Delhi Sales Tax Act, 1975

(b)if the dealer holds or accepts or furnishes or causes to be furnished a declaration for the purposes of sub-clause (v) of clause (a) of sub-section (2) of section 4 or section 5 which he knows or has reason to believe to be false; or