PENALTIES

[abhishreshthaa]

Penalties:

The penalties are levied for non-compliance with the specified provisions or for not acting as required by the Act.


The penalty is in addition to the tax, if any, payable.


1. The offences for which the penalty can be levied:


 It is illustrated below in the table.


2. Who is liable to penalty?


 Any person or dealer in respect to the offences specified or applicable in this case.


3. Who can levy the penalty?

 The following authorities:

 The commissioner of Sales tax; or

 Appellate Authority; or

 Any officer authorized by the commissioner.


4. What is the procedure to be followed for imposing the penalty, by the authority?

 The procedure:

 Serve a notice on the person or dealer;

 Give a reasonable opportunity of being heard to the person or dealer;

 Pass an order in writing; and

 Impose the penalty as specified.

 

[jitendra05]

Penalties:

The penalties are levied for non-compliance with the specified provisions or for not acting as required by the Act.


The penalty is in addition to the tax, if any, payable.


1. The offences for which the penalty can be levied:


 It is illustrated below in the table.


2. Who is liable to penalty?


 Any person or dealer in respect to the offences specified or applicable in this case.


3. Who can levy the penalty?

 The following authorities:

 The commissioner of Sales tax; or

 Appellate Authority; or

 Any officer authorized by the commissioner.


4. What is the procedure to be followed for imposing the penalty, by the authority?

 The procedure:

 Serve a notice on the person or dealer;

 Give a reasonable opportunity of being heard to the person or dealer;

 Pass an order in writing; and

 Impose the penalty as specified.

Hey abhi, thanks for sharing such a great information with us and i really appreciate your work. Well, as we know that penalty is a punishment enforced for breaking legislation, rule or contract. If you want more detailed information then please download my presentation.