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[Cites 0, Cited by 22] [Section 71(5)] [Section 71] [Entire Act]

State of Tamilnadu - Subsection

Section 71(5)(a) in Tamil Nadu Value Added Tax Act, 2006

(a)any owner or other person in charge of a boat or a goods vehicle who fails to carry with him any of the records or documents specified in section 68 or section 69, as the case may be, shall, on conviction, be liable to simple imprisonment which may extend to six months or fine which may extend to two thousand rupees or both.