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[Cites 0, Cited by 49] [Section 72(1)] [Section 72] [Entire Act]

State of Tamilnadu - Subsection

Section 72(1)(a) in Tamil Nadu Value Added Tax Act, 2006

(a)where the offence consists of failure to pay, or attempt to evade or evasion of, any tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding rupees two thousand or double the amount of the tax payable, whichever is greater, and