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

State of Goa - Subsection

Section 8H(1)(i) in The Goa Entertainment Tax Act, 1964

(i)in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000/-, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of minimum of rupees ten thousand and maximum of not exceeding the tax liability;