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 97(5)] [Section 97] [Entire Act] Andaman and Nicobar Islands - Subsection Section 97(5)(ii) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017 (ii)in the case of the second and any further subsequent offence, one hundred per cent. of the specified penalty.