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[Cites 0, Cited by 1] [Section 13(1)] [Section 13] [Entire Act]

State of Tripura - Subsection

Section 13(1)(d) in Tripura Sales Tax Act, 1976

(d)has evaded in any way the liability to pay tax, he may direct that such dealer shall pay by way of penalty, in addition to the tax payable by him, a sum not exceeding one and a half times that amount [but] [Inserted by The Tripura Sales Tax (Second Amendment) Act, 1981, w. e. f. 4.5.1981.] which shall not be less than 10% of that amount ;