Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 1] [Section 71(5)] [Section 71] [Entire Act]

State of Tamilnadu - Subsection

Section 71(5)(b) in Tamil Nadu Value Added Tax Act, 2006

(b)the owner of the boat or the goods vehicle, if he was not in charge of the boat or the goods vehicle, at the time of the commission of an offence under clause (a) shall also be liable to be punished with the punishment provided for the offence under clause (a) unless he proves that the offence was committed without his knowledge or that he exercises all due diligence to prevent the commission of such offence.