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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 49

Period of Limitation for Recovery of Tax

~1 min read
https://sooperkanoon.com/act/58912

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 49 is part of Value Added Tax Act, 2003 - Period of Limitation for Recovery of Tax. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) Notwithstanding anything contained in any law for the time being in force, no proceedings for the recovery of any amount under this Act shall be initiated after the expiry of twelve years from the end of the relevant tax period or from the date of the relevant assessment, provided that when an appeal or application for revision has been filed, the period of limitation shall run from the date on which the amount due is finally determined.

(2) The period of limitation specified under sub-section (1) shall not apply to any case in which, during the course of recovery proceedings initiated under any clause of sub-section (3) of Section 42 or under Section 45, any other fresh proceedings are initiated.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 49 provide?

Section Section 49 of the Value Added Tax Act, 2003 (Period of Limitation for Recovery of Tax) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 49?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 49. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

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