Section 14(5) in The Goa Tax on Entry of Goods Act, 2000
(5)While making any assessment under sub-section (4), the assessing authority may also direct the dealer to pay, in addition to the tax assessed, a penalty not exceeding one and a half times the amount of tax due that was not disclosed by the dealer in his return or in the case of failure to submit a return one and a half times the tax assessed, as the case may be.
