https://www.taxtmi.com/acts?id=50586 Where any person referred to in clause (b) of sub section (1) of section 148A acts in contravention of the provisions of that section, they shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher. en-us Tue, 01 Apr 2025 14:26:33 +0530 Thu, 18 Sep 2025 15:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50586 Where any person referred to in clause (b) of sub section (1) of section 148A acts in contravention of the provisions of that section, they shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 14:26:33 +0530 https://www.taxtmi.com/acts?id=50586