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[Cites 0, Cited by 0] [Section 14(1)] [Section 14] [Entire Act]

State of Assam - Subsection

Section 14(1)(a) in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990

(a)where the offence consists of evasion or attempted evasion of tax, in addition to the tax, a sum of money not exceeding double the amount of the tax ; and