section 89
Relationship to assessment; No impact on criminal penalties
The Arunachal Pradesh Goods Tax Act, 2005Tax2005105 sections
Statutory text
Relationship to assessment; No impact on criminal penalties
- (1) The administrative penalties specified under this Act are owed notwithstanding that no assessment of tax owed under this Act has been made.
- (2) Any administrative penalty imposed under this Act shall be without prejudice to any prosecution for any offence under this Chapter.
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