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                        71. Penalties relating to registration
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                        72. Penalties relating to returns and assessment
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                        73. Penalties in relation to unauthorised collection of tax
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                        74. Penalties relating to the keeping of records and submission of audited statement of accounts
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                        75. Penalties relating to production of records and furnishing of information
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                        76. Penalties relating to tax invoices, bills of sale, credit notes and debit notes
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                        77. Penalties relating to seals electronic tax registers and to unaccounted stocks
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                        78. Offences against officers
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                        79. Fraudulent evasion of tax
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                        80. Cognizance of offences
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                        81. Disclosure of information
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                        82. Compounding offences
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                        83. Validity of assessments not to be questioned in prosecution
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                        84. Bar and limitation to certain proceedings
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                        85. Courts not to set aside or modify assessments except as provided under this Act
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                        86. Appearance before any Authority in proceedings
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                        87. Power to summon persons to give evidence
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                        88. Power to make rules
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                        89. Laying of Rules and notifications before the State Legislature
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                        90. Power to remove difficulties
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