Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 9(1)] [Section 9] [Entire Act] State of Uttar Pradesh - Subsection Section 9(1)(ii) in The U.P. Tax on Luxuries Act, 1995 (ii)in a case referred to in clause (b), a sum not less than fifty per cent but not more than one and a half times of the amount of tax which would thereby have been avoided;