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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 74

Penalties Relating to the Keeping of Records

~1 min read
https://sooperkanoon.com/act/58940

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 74 is part of Value Added Tax Act, 2003 - Penalties Relating to the Keeping of Records. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) Any dealer who fails to keep and maintain proper records, in accordance with Sections 31 or by order of the prescribed authority shall be liable to a penalty of five thousand rupees and, in addition, two hundred rupees per day for so long as the failure continues after being given an opportunity to show cause against such imposition of penalty.

(2) Any dealer who fails to retain records and accounts in accordance with Sections 32 and 33, after being given the opportunity of showing cause in writing against the imposition of a penalty, shall be liable to a penalty of ten thousand rupees.

(3) The power to levy the above penalty shall be vested in the officer authorised under Section 52.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 74 provide?

Section Section 74 of the Value Added Tax Act, 2003 (Penalties Relating to the Keeping of Records) 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 74?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 74. 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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