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State of Punjab - Section

Section 10 in The Punjab Motor Spirit (Taxation of Sales) Act, 1939

10. Punishment for unauthorised sale.

- Whoever contravenes the provisions of section 6 shall be punishable with fine which may extend to one thousand rupees or to a sum double the amount of the tax due in respect of the sale of any motor spirit conducted by or on behalf of such person, whichever is greater.