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[Cites 0, Cited by 0] [Section 87(16)] [Section 87] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 87(16)(b) in Arunachal Pradesh Goods Tax Act, 2005

(b)having issued a tax invoice or retail invoice, has failed to account correctly it in his books of account; the person shall be liable to pay by way of penalty an amount of Rupees fifty thousand or twenty per cent of the tax deficiency, whichever is the greater.