Sales Tax Act, 1990

Chapter-VII

OFFENCES AND PENALTIES

From: 2023-07-01 - To: 0000-00-00 1[***] ________________________________________________ 1-Section “33A” omitted by Finance Act, 2022, dated 29-06-2022. Before substituted read as: “33A. Proceedings against authority and persons.- (1) Subject to section 51, the Board shall prescribe rules for initiating criminal proceedings against any authority mentioned in sections 30 to 30DDD, including any officer or official subordinate to the aforesaid authority, who willfully and deliberately commits or omits an act which results in undue benefit or advantage to the authority or the officer or official…