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Section 60: Refund of Penalty in case of Prosecution

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

(1) No penalty shall be payable under section 54, 58, 59 where the person has been convicted to offence under section 44, 48 or 50 respectively in respect of the same act or omission.

(2) Penalty under section 54, 58, 59 has been paid and the Commissioner institutes prosecution proceedings under section 44, 48 or 50 respectively in respect of the same act or omission, the Commissioner shall refund the amount of penalty paid and that penalty shall not become payable unless and until the prosecution is withdrawn.

Where this provision sits

ActThe Goa Value Added Tax Act, 2005
Section60
Marginal noteRefund of Penalty in case of Prosecution
JurisdictionState of Goa
StatusIn force as published by the source

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