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[Cites 0, Cited by 0] [Section 35A(4)] [Section 35A] [Entire Act]

State of Kerala - Subsection

Section 35A(4)(b) in Kerala General Sales Tax Rules, 1963

(b)If after conducting the enquiry the officer, finds that there has been an attempt to evade payment of tax due under the Act on the transaction in pursuance of which the goods are transported, he shall pass an order in writing imposing on the owner of the goods a penalty not exceeding twice the amount of tax attempted to be evaded as estimated by him.