CourtMesh

Section 3: Penalty for collection of additional tax by dealer

Additional Sales Tax (Tripura) Act, 1990State Act of Tripura · Act 6 of 1999

If any dealer collects any. amount by way of additional tax or purporting to be by way of additional tax, in contravention of the provisions of sub-section (2) of Section 2, the assessing authority concerned may, after, giving such dealer a reasonable opportunity of being heard, by order in writing impose upon him by way of penalty, a sum not exceeding one and a half times of such amount:

Provided that no proceedings under this section shall be commenced after a period of five years from the expiry of the year in which the amount has been collected.

Provided further that no prosecution for an offence under sub-section (3) of Section 2 shall be instituted in respect of the same facts on which penalty has been imposed under this Section.

Where this provision sits

ActAdditional Sales Tax (Tripura) Act, 1990
Section3
Marginal notePenalty for collection of additional tax by dealer
JurisdictionState of Tripura
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? Additional Sales Tax (Tripura) Act, 1990 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.