Section 86 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
86. Interpretation.
(1)In this Chapter "tax deficiency" means the difference between the tax properly payable by the person in accordance with the provisions of this Regulation and the amount of tax paid by the person in respect of a calendar month.(2)Where two or more penalties arise under this Regulation in respect of the same person, such person shall be liable to pay only the higher penalty.
