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Section 88 of Delhi Value Added Tax Act 2004 - Relationship to assessment and impact on criminal penalties

What is Relationship to assessment and impact on criminal penalties Section 88 of DVAT Act 2004


 

Section 88 : Relationship to assessment and impact on criminal penalties - Delhi Value Added Tax Act 2004

(1) The penalties specified under this Act are owed notwithstanding that no assessment of tax owed under this Act has been made.

(2) Any penalty imposed under this Act shall be without prejudice to any
prosecution for any offence under this Chapter.

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