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[Cites 0, Cited by 0] [Section 94(10)] [Section 94] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 94(10)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)omits from a statement made to the Commissioner any matter or thing without which the statement is false, misleading or deceptive in a material particular, such person shall be liable to pay, by way of penalty, a sum of twenty-five thousand rupees, or the amount of the tax deficiency, whichever is higher.