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Section 59: Penalty in relation to false or misleading statements

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

Where a person without reasonable cause,—

(a) makes a statement to a taxation officer or to any other authorized officer, that is false or misleading in a material particular; or

(b) omits from a statement made to a taxation officer or such other authorized officer any matter or thing without which the statement is misleading in a material particular, and the tax properly payable by the person exceeds the tax that would be payable if the person were assessed on the basis that the statement is true;

the person is liable for penalty of rupees one thousand or equal to double the amount of the excess tax so payable, whichever is higher.

Where this provision sits

ActThe Goa Value Added Tax Act, 2005
Section59
Marginal notePenalty in relation to false or misleading statements
JurisdictionState of Goa
StatusIn force as published by the source

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