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[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.