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[Cites 0, Cited by 0] [Section 12(3)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(3)(g) in The Central Sales Tax (Orissa) Rules, 1957

(g)Without prejudice to any interest or penalty that may have been levied or imposed under any of the provisions of the Act, an amount equal to twice the amount of tax assessed under clause (e) or (f) shall be imposed by way of penalty in respect of any assessment completed under the said clauses.