Section 57 – Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

57. Penalty for contravening provision regarding collection of tax by dealers

(1) If a person acts in contravention of the provisions of section 22, he shall be liable to a penalty not exceeding two and half times the tax wrongly collected :

PROVIDED that the Commissioner shall not impose such penalty unless the person concerned has been given an opportunity of being heard.

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Delhi Sales Tax, 1975

Indian Laws – Bare Acts

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