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The Finance Act, 1957 (East Pakistan Act)

( ACT NO. X OF 1957 )

Penalty
15. If the person on whom the tax is levied or who is responsible for the collection and payment of any tax or toll under this Act fails to pay the tax or toll as provided in this Act and the rules made thereunder, he shall be liable to a penalty not exceeding the amount of the tax or toll payable.

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