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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 73

Penalties in Relation to Unauthorised Collection of Tax

~1 min read
https://sooperkanoon.com/act/58939

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 73 is part of Value Added Tax Act, 2003 - Penalties in Relation to Unauthorised Collection of Tax. 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.

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Section Text

(1) If any dealer, not being registered under this Act, collects any amount by way of tax or purporting to be by way of tax under this Act, he shall be liable to remit to the prescribed authority such amount, whether or not that amount would be payable under the provisions of this Act, and also liable to a penalty of an amount equal to the amount so collected, after being given the opportunity of showing cause in writing against repayment of the tax and the imposition of such penalty.

(2) The power to levy the above penalty shall be vested in the assessing authority as prescribed.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 73 provide?

Section Section 73 of the Value Added Tax Act, 2003 (Penalties in Relation to Unauthorised Collection 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 73?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 73. 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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