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[Cites 0, Cited by 0] [Section 132(1)] [Section 132] [Entire Act]

State of Punjab - Subsection

Section 132(1)(iv) in The Punjab Goods and Services Tax Act, 2017

(iv)in cases where he commits or abets the commission of an offence specified in clause (f) or clause (g) or clause (j), he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both.