Value-Added Tax Act, 1972
| 
 Application of section 512 of the Income Tax Act, 1967.  |   
 31.—The provisions of section 512 of the Income Tax Act, 1967 , shall apply to any penalty incurred under this Act.  | 
| 
 Application of section 512 of the Income Tax Act, 1967.  |   
 31.—The provisions of section 512 of the Income Tax Act, 1967 , shall apply to any penalty incurred under this Act.  |