107H. Penalty for failure to comply with the notice or requisition under section 107C.-

107H. Penalty for failure to comply with the notice or requisition under section 107C.-

Where any person fails to comply with the notice or requisition under section 107D of this Ordinance, the Deputy Commissioner of Taxes may impose upon such person a penalty not exceeding one per cent of the value of each international transaction entered into by such person.

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