Insertion of new section 23A in Bom. LXVI of 1958

"23h If any tradeu mlbta any amount by my of tunrover tax in hub wntravention of the pmvkbna of sub-seotion

1. (4) af don 6B, he &dl be Ziable ta pay, in addition b any turnover tax for whiob he may be liable,-- of p&4)-
   • (ti) a penalty equal to snoh amomt aa ahall not be leea th tihe *, momt ao mild or more than double moh amount, in a oaee where the CNboto* has mmn to believe that rmoh person has wilfully wntravd the prn&bll~ of auktion
2. (4) of &n SB, and