section 67
Bar of prosecution in certain cases.
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
No prosecution for contravention of any provision of this Act or of the rules made thereunder shall be instituted in respect of the same facts on which a penalty has been imposed under this Act or the said rules, as the case may be, if the penalty has been paid within a period of six months from the date of service of the order imposing the penalty.
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