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[Cites 0, Cited by 0] [Section 97(5)] [Section 97] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 97(5)(c) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(c)the person is subsequently assessed to a further penalty in respect of the same or a substantially similar failure occurring on another occasion (hereafter in this section called the "subsequent offence"),