State Act
51
Section 51. Obstructing Taxation Officers.
The Goa Value Added Tax Act, 2005
Act no. 9 of 20052005In forceGoa (State Act)
51. Obstructing Taxation Officers.— A person who obstructs the Commissioner or an authorized officer in the performance of his duties under this Act is guilty of an offence and liable on conviction to a fine not less than rupees One thousand and not exceeding rupees Twenty five thousand and imprisonment for a period not less than fifteen days and not exceeding six months.