Section 8A(1)(a) in The Goa Entertainment Tax Act, 1964

[Cites 0, Cited by 0] [Section 8A(1)] [Section 8A] [Entire Act]

(a)

(i)not being liable to pay tax under this Act, collects any sum by way of entertainment tax; or

(ii)being registered collects any amount by way of entertainment tax in excess of the tax payable by him; or

(iii)otherwise collects tax in contravention of the provisions of section 8E; or

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