Section 48: Failure to Maintain Proper Records

The Goa Value Added Tax Act, 2005State Act of Goa · Act 9 of 2005

A person who fails to maintain true and complete accounts and other records in accordance with the requirements of this Act is guilty of an offence and liable on conviction to,—

(a) where the failure was deliberate or repeated, a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both; or

(b) in any other case, a fine not exceeding Ten thousand rupees or to imprisonment for a term not exceeding one month, or both.

Where this provision sits

Act	The Goa Value Added Tax Act, 2005
Section	48
Marginal note	Failure to Maintain Proper Records
Jurisdiction	State of Goa
Status	In force as published by the source

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