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[Cites 0, Cited by 4] [Section 44(5)] [Section 44] [Entire Act]

State of Assam - Subsection

Section 44(5)(b) in Assam General Sales Tax Act, 1993

(b)The authority referred to in clause (a) shall, in a case where the dealer or the person in-charge of goods as mentioned in clause (a), fails to produce any evidence or satisfy the said authority regarding the proper accounting of goods, impose a penalty, after giving an opportunity of being heard in the prescribed manner to the dealer or such person which shall be equal to three times the amount of tax calculated on the value of such goods and the goods shall be released as soon as the penalty is paid.