Section 87(13)(c) in Arunachal Pradesh Goods Tax Act, 2005

[Cites 0, Cited by 0] [Section 87(13)] [Section 87] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 87(13)(c) in Arunachal Pradesh Goods Tax Act, 2005

(c)retain records or accounts; or and the person -

(i)fails to prepare the required records and accounts;

(ii)fails to prepare records and accounts in the prescribed manner; or

(iii)fails to retain the records and accounts for the prescribed period; the person is liable to pay by way of penalty a sum of Rupees fifty thousand or twenty per cent of the tax deficiency, whichever is the greater.

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State of Arunachal Pradesh - Subsection

Section 87(13)(c) in Arunachal Pradesh Goods Tax Act, 2005