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[Cites 0, Cited by 0] [Section 52] [Entire Act]

State of Telangana - Subsection

Section 52(1) in Telangana Value Added Tax Act, 2005

(1)Where an assessment is made under the provisions of sub-section (1) of section 21 for the failure to file a return, a penalty of fifty percent of the assessed amount shall be imposed.