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TypeBare Act JurisdictionKarnataka Government

Karnataka Value Added Tax Act, 2003 Section 71

Penalties Relating to Registration

~1 min read
https://sooperkanoon.com/act/60912

Bare act section · Research

About this section

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

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Section Text

(1) A dealer who, withou t 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 1[penalty not exceeding] 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 1[penalty not exceeding] five thousand rupees.

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

______________________________

1. Substituted for the words "penalty of" by Karnataka Value Added Tax (Amendment ) Act ,2005.

Frequently asked questions

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

Section Section 71 of the Karnataka Value Added Tax Act, 2003 (Penalties Relating to Registration) is reproduced on this page as part of the Karnataka 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 Karnataka 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 Karnataka 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.

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