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Section 94
The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdfMeghalaya

Section 94. Imposition of fine

Notwithstanding anything contained in the Court of Criminal Procedure, 1973,it shall be lawful for the Metropolitan Magistrate of the First Class in pass on any person convicted of an offence under section 76 or Section 100 a sentence of fine as provided in the relevant section, in excess of his powers under section 29 of the said Code.