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THE GOA VALUE ADDED TAX ACT 2005 HISTORY
44. Offences Relating to Registration.-

44. Offences Relating to Registration.-

A person who fails,-

    a) to apply for registration as required under section 18; or

    (b) to notify the Registering Authority of a change in circumstances as required by section 22,

is guilty of an offence and liable on conviction to,–

    (i) where such failure is deliberate or repeated, the person shall, on conviction, be liable for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both; or

    (ii) in any other case, the person shall, on conviction, be liable for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding three months, or both.