CHAPTER - II
8 Liability on fraudulent issuance and procurement of tax invoice and sale invoice
Notwithstanding anything to the contrary contained in any other provision of this Act and without prejudice to the provisions of section 54, where it is found that any dealer has issued tax invoice or sale invoice without making actual sale of goods shown in such invoice then the selling dealer and the purchasing dealer who has received such invoice, jointly and severally, be liable for payment of an amount equal to amount of tax shown to have been charged in such invoice:
Provided that before taking any action under this section, persons concerned shall be given an opportunity of being heard. |