Section 24: Recovery of penalty

Q: What does Section 24 of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 24 CST Act pertains to "Recovery of penalty". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 24 of The Central Sales Tax Act, 1956 (CST Act) prescribes recovery of penalty. As verified on 19 May 2026.

Q: Is Section 24 CST Act still in force?

Yes, Section 24 of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 24 CST Act?

धारा 24 CST Act is the Devanagari Hindi reference for Section 24 of the The Central Sales Tax Act, 1956. Section 24 of The Central Sales Tax Act, 1956 (CST Act) prescribes recovery of penalty. As verified on 19 May 2026.

Q: What is Dhara 24 CST Act?

Dhara 24 CST Act is the Roman Hindi reference for Section 24 of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 24 of The Central Sales Tax Act, 1956 (CST Act) prescribes recovery of penalty. As verified on 19 May 2026.

Q: How to cite Section 24 of The Central Sales Tax Act, 1956?

Cite as: "Section 24, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, 1956, § 24 (India).

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Tuesday, 28 July 2026

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Table of Contents

The Central Sales Tax Act, 1956

Chapter VA — ssessment, Collection and Penalty

Section 24

Recovery of penalty

- Penalty payable under this Act shall be deemed to be tax under this Act for the purpose of collection and recovery and shall be recoverable without prejudice to the institution of any proceeding for an offence under this Act.