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[Cites 0, Cited by 0] [Section 19(4)] [Section 19] [Entire Act]

State of Meghalaya - Subsection

Section 19(4)(b) in Meghalaya Value Added Tax Act, 2003

(b)Has claimed excess tax credit than allowed under sub-section (2) the Commissioner may, after providing the dealer an opportunity of being heard direct him to pay a penalty equal to twice the amount of tax credit so claimed.