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[Cites 0, Cited by 0] [Section 26(2)] [Section 26] [Entire Act]

Union of India - Subsection

Section 26(2)(iv) in The Hotel-Receipts Tax Act, 1980

(iv)causes any other circumstance to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.