State Act
57
Section 57. Penalty on Unauthorised Collection of Tax.
The Goa Value Added Tax Act, 2005
Act no. 9 of 20052005In forceGoa (State Act)
57. Penalty on Unauthorised Collection of Tax.— Where a person collects tax in contravention of the provisions of this Act, the Assessing Authority may, after giving such person reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and half times such tax collected.