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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 79

Fraudulent Evasion of Tax

~1 min read
https://sooperkanoon.com/act/58945

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 79 is part of Value Added Tax Act, 2003 - Fraudulent Evasion 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

Without prejudice to the provisions of Sections 71 to 77, if any person is knowingly concerned, in or in the taking of steps with a view to the fraudulent evasion of tax by him or any other person, he shall be liable to a fine of one lakh rupees or double the amount of the tax evaded, whichever is the greater or to imprisonment for a minimum term of six months but not exceeding five years, or to both.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 79 provide?

Section Section 79 of the Value Added Tax Act, 2003 (Fraudulent Evasion 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 79?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 79. 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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