Section 23(1)(a) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962

[Cites 0, Cited by 0] [Section 23(1)] [Section 23] [Entire Act]

State of Gujarat - Subsection

Section 23(1)(a) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962

(a)being an operator.

(i)submits or allows or causes to be submitted an incorrect or incomplete return or fails to submit a return as re- quired by or under any provisions of this Act; or

(ii)fraudulently evades or allows to be evaded, the payment of any tax due from him; or

(iii)fraudulently makes or causes or allows to be made any wrong entry in, or fraudulently omits or causes or allows to be omitted any entry from, any statements submitted, or any accounts or registers; or

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State of Gujarat - Subsection

Section 23(1)(a) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962