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 Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 87(4)] [Section 87] [Entire Act] Daman and Diu - Subsection Section 87(4)(b) in Daman and Diu Value Added Tax Regulation, 2005 (b)in the case of the second and any further subsequent offence, one hundred per cent. of the penalty leviable under this Regulation.