Section 22(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)The Commissioner shall, where the omission leading to assessment or re-assessment made under sub-section (1) is attributable to the dealer, [in addition to interest at the rate specified in sub-clause (iii) of clause (a) of sub-section (4) of Section 19, impose upon him a penalty not exceeding twice the amount of tax so assessed or re-assessed but not less than one and half times of the amount of tax assessed] [Substituted 'impose upon him a penalty not exceeding twice the amount of tax so assessed, or re-assessed but shall not be less than the amount of tax assessed' by C.G. Act No. 12 of 2016, dated 1.4.2016.].
