A person who knowingly uses a false taxpayer identification number, including the taxpayer identification number ---37--- of another person with a view to evade or avoid or shift the liability to pay the tax in a return or other document prescribed or used for the purposes of this Act, is guilty of an offence and liable on conviction to a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both.
Section 49: Improper Use of Taxpayer Identification Number
The Goa Value Added Tax Act, 2005State Act of Goa · Act 9 of 2005
Where this provision sits
| Act | The Goa Value Added Tax Act, 2005 |
|---|---|
| Section | 49 |
| Marginal note | Improper Use of Taxpayer Identification Number |
| Jurisdiction | State of Goa |
| Status | In force as published by the source |
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