Section 80(3) in Tamil Nadu Value Added Tax Act, 2006
(3)(a)In making a rule under sub-section (1) or sub-section (2), the Government may provide that a person guilty of a breach thereof shall be punishable with fine which may extend to rupees one thousand and, where the breach is a continuing one, with further fine which may extend to rupees fifty for every day after the first during which the breach continues.(b)No court inferior to that of a Judicial Magistrate shall inquire into or try any offence consisting of a breach of a rule.
