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Home›State Acts›The Gujarat Purchase Tax on Sugarcane Act, 1989›section 19

section 19

Compounding of offences

The Gujarat Purchase Tax on Sugarcane Act, 1989
Tax198927 sections
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Statutory text

Compounding of offences.

  1. (1) Subject to such conditions as may be prescribed, the Commissioner may, either before or after the institution of proceedings for an offence under this Act

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← section 18section 20 →

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Contents

27 matching sections

  1. 1Short title and extent
  2. 2Definitions
  3. 3Incidence of purchase tax
  4. 4Purchase tax on sugarcane
  5. 5Registration of owners
  6. 6Returns
  7. 7Assessment of tax
  8. 8Re-assessment
  9. 9Assessment of tax in case of escape from assessment
  10. 10Payment of tax
  11. 11Consequence of failure to pay tax
  12. 12Refunds
  13. 13Provided that the claim for refund shall be made within one year from the date of payment of the tax.
  14. 14Power to call for information
  15. 15Power of entry, inspection, search and seizure
  16. 16Offences and penalties
  17. 17Offences by companies
  18. 18Cognizance of offences
  19. 19Compounding of offences
  20. 20Tribunal
  21. 21Appeals
  22. 22Revision
  23. 23Rectification of mistakes
  24. 24Delegation of powers
  25. 25Protection of persons acting in good faith and limitation of suit or prosecution
  26. 26Power to make rules
  27. 27Power to remove difficulties
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