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Section 21

The Lakshadweep Value Added Tax Regulation, 2022Regulations · 2022

(1) The Appellate Authority or the Designated Authority may impose a penalty on the Designated Officer responsible for rendering of service to the eligible person or Grievance Redressal Officer for failing to discharge his duties without any sufficient and reasonable cause.

(2) The penalty to be imposed on the Designated Officer or Grievance Redressal Officer under sub-section (1) shall not be less than one thousand rupees but may extend to ten thousand rupees, which shall be recovered from the salary of the officer against whom penalty has been imposed:

Provided that the concerned Designated Officer or Grievance Redressal Officer, as the case may be, shall be given a reasonable opportunity of being heard before any penalty is imposed on him under this section.

(3) On imposition of the penalty under sub-section (1), the Appellate Authority or the Designated Authority, as the case may be, may by order, direct that such portion of the penalty imposed under sub-section (1) shall be awarded to the appellant as compensation, as it may deem fit:

Provided that the amount of such compensation awarded shall not exceed the amount of penalty imposed under this section.

Penalty and compensation.

45 of 1860.

CHAPTER VII MISCELLANEOUS

Where this provision sits

ActThe Lakshadweep Value Added Tax Regulation, 2022
Section21
StatusIn force as published by the source

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