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[Cites 0, Cited by 1] [Section 45(7)] [Section 45] [Entire Act]

State of Telangana - Subsection

Section 45(7)(a) in Telangana Value Added Tax Act, 2005

(a)Where goods are carried without paying tax, if any, payable or goods are carried without being properly accounted for in the documents referred to in clause (b) of sub-section (2), the said officer shall collect the tax payable on the goods so carried and in addition levy a penalty not exceeding two times the amount of tax payable on such goods after giving a reasonable opportunity to the person likely to be affected, against the proposed penalty;