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The Assam Value Added Tax Act, 2003.
CHAPTER - VI : ACCOUNTS AND RECORDS

56A. Penalty for contravention of section 56:

If a registered dealer or any other dealer contravenes the provision of section 56, the Prescribed Authority may, after giving such dealer a reasonable opportunity of being heard, by an order in writing direct that he shall pay by way of penalty a sum equal to double the amount of tax or two thousand rupees, whichever is higher.