Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 71

Penalties Relating to Registration

~1 min read
https://sooperkanoon.com/act/58937

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 71 is part of Value Added Tax Act, 2003 - Penalties Relating to Registration. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

(1) A dealer who, without reasonable cause, fails to apply for registration within the time prescribed in sub-sections (1) or (2) or (3) of Section 22 shall be liable to a penalty of five thousand rupees in addition to the interest chargeable on the tax payable at the rate provided under Section 37.

(2) A dealer who fails to report to the prescribed authority a change in circumstances as required by Section 28 shall be liable to a penalty of five thousand rupees.

(3) The power to levy the penalties shall be vested in the registering authority as prescribed.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 71 provide?

Section Section 71 of the Value Added Tax Act, 2003 (Penalties Relating to Registration) 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 71?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 71. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales