LawgistThe Delhi Sales Tax Act
57Penalty for contravening provisions regarding collection of tax by dealers
If any person acts in contravention of the provisions of section 22, he shall be liable to a penalty not exceeding two and a half times the tax wrongly collected:
Provided that the Commissioner shall not impose such penalty unless the person concerned has been given an opportunity of being heard.
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OFFENCES AND PENALTIES
- 50 Offences
- 51 Offences by companies
- 52 Cognizance of offences
- 53 Investigation of offences
- 54 Composition of offences
- 55 Imposition of Penalty
- 56 Penalty for concealment of sales or furnishing inaccurate particulars or making false representations
- 57 Penalty for contravening provisions regarding collection of tax by dealers
