Karnataka Sales Tax Act, 1957 Section 13D - Bare Act |
| State | Karnataka Government |
| Year | 1957 |
| Section Title | Special Powers for Recovery of Amounts Due to Government |
1 [13D. Special powers for recovery of amounts due toGovernment
Notwithstanding anything contained in this Act and the rules made there under, where any tax payable under this Act by a dealer has been deferred under section 19-C and where such deferred tax has been converted into loan by the Department of Industries and Commerce, Government of Karnataka, and upon such amounts becoming due, the assessing authority or any other officer exercising powers under section 13 may recover such amounts from such dealer as if it were an amount due under this Act.]
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1. Inserted by Act 6 of 1995 w.e.f. 1.4.1995.