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[Cites 0, Cited by 0] [Section 79(1)] [Section 79] [Entire Act]

State of Jharkhand - Subsection

Section 79(1)(f) in Jharkhand Goods and Services Tax Act, 2017

(f)Notwithstanding anything contained in the Code of Criminal Procedure, 1973, the proper officer may file an application to the appropriate Magistrate and such Magistrate shall proceed to recover from such person the amount specified thereunder as if it were a fine imposed by him.