State Act
48
Section 48. Failure to Maintain Proper Records.
The Goa Value Added Tax Act, 2005
Act no. 9 of 20052005In forceGoa (State Act)
48. Failure to Maintain Proper Records.— A person who fails to maintain true and complete accounts and other records in accordance with the requirements of this Act is guilty of an offence and liable on conviction to,— (a) where the failure was deliberate or repeated, a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both; or (b) in any other case, a fine not exceeding Ten thousand rupees or to imprisonment for a term not exceeding one month, or both.