Following is the text of section 33(3) of theSales Tax Act, 1990:
33. Offences and penalties.– Whoever commits any offence shall, in addition to and not in derogation of any punishment to which he may be liable under any other law, be liable to the penalty mentioned against that offence: –
3. Any person whoun-authorizedly issues an invoice in which an amount of tax is specified. Such person shall paya penalty of ten thousand rupees or five per cent of the amount of the tax involved, whichever is higher.
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