Section 33

The Andaman and Nicobar Islands Value Added Tax Regulation, 2017Regulations · 2017

(1) Where the Commissioner has reason to believe that a liability to pay a penalty under this Regulation has arisen, the Commissioner, after recording the reason in writing, shall make and serve on the person a notice of assessment of the penalty that is due under this Regulation.

(2) The amount of any penalty assessed under this section is due and payable on the date on which the notice of assessment is served by the Commissioner.

(3) Any assessment made under this section shall be without prejudice to prosecution for any offence under this Regulation.

Where this provision sits

Act	The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
Section	33
Status	In force as published by the source

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