Section 6: Penalty for collection in contravention of section 4

The Goa Tax on Entry of Goods Act, 2000State Act of Goa · Act 14 of 2000

If any person contravenes any of the provisions of section 4, the assessing authority may, after giving such person 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 prosecution for an offence under section 41 shall be instituted in respect of the same contravention for which a penalty has been imposed under this section.

Where this provision sits

Act	The Goa Tax on Entry of Goods Act, 2000
Section	6
Marginal note	Penalty for collection in contravention of section 4
Jurisdiction	State of Goa
Status	In force as published by the source

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