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[Cites 0, Cited by 0] [Section 67(7)] [Section 67] [Entire Act]

State of Kerala - Subsection

Section 67(7)(b) in Kerala Value Added Tax Rules, 2005

(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.