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State of Goa - Section

Section 47 in The Goa Value Added Tax Act, 2005

47. Failure to Comply with Recovery Provisions.

- A person who fails to pay any tax in the manner provided in section 8 or in terms of a notice issued under sub-section (6) of section 29 is guilty of an offence and liable on conviction to a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both.