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[Cites 0, Cited by 0] [Section 57(6)] [Section 57] [Entire Act]

State of Chattisgarh - Subsection

Section 57(6)(c) in The Chhattisgarh Value Added Tax Act, 2005

(c)If the Commissioner, after taking.into consideration the explanation of the dealer and after giving him an opportunity of being heard, is satisfied that the entries relating to the said goods were not made in the books of accounts, registers or other documents of the dealer without any proper justification, the Commissioner shall pass an order imposing a penalty not less than three times but not exceeding five times of the amount of tax referred to in clause (b).