About: http://webisa.webdatacommons.org/164326833

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	If the penalty is payable under this section, the provisions of section 76 shall not apply i.e. If Penalty u/s 78 is levied then Penalty u/s 76 cannot be imposed simultaneously. [ Inserted vide Finance Bill 2008, w.e.f. 16th May, 2008 ]
http://www.w3.org/ns/prov#wasQuotedFrom	servicetaxonline.com