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The Chhattisgarh Value Added Tax Act, 2003 Section 21

Title: Assessment of tax

State: Chattisgarh

Year: 2003

shall impose upon him by way of penalty a sum two times of the amount of tax so assessed b in respect of periods subsequent to the period referred to in clause a during which the dealer … provided that a the commissioner may subject to such conditions and restrictions as may be prescribed assess the tax due from any dealer for any part of a year b a registered dealer who claims a refund

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The Rajasthan Value Added Sales Tax Act, 2003 Chapter 26

Title: Escaped assessment."

State: Rajasthan

Year: 2003

escaped wholly or in part or c wherein tax has been wholly or in part unassessed or under assessed in any way or under any circumstances shall be deemed to be an escaped assessment and the assessing … get registration but has not got himself registered or b in which for any reason the levy of tax or any fee or sum payable under this act has been escaped wholly or in part or c

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The Sikkim Value Added Tax Act, 2000 Chapter 42

Title: Limitation for assessment

State: Sikkim

Year: 2000

1 no assessment under section 39 or section 40 shall be made after the expiry of six years from the end … 31st day of december 3 notwithstanding anything contained in sub section 1 or sub section 2 assessment of tax due from a registered dealer not being selected under section 40 for assessment in respect of any year

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Brief the judgments behind these acts

Karnataka Value Added Tax Act, 2003 Section 40

Title: Period of Limitation for Assessment

State: Karnataka

Year: 2003

1 an assessment under section 38 or re assessment under section 39 of an amount of tax due for any prescribed … 1 an assessment under section 38 or re assessment under section 39 of an amount of tax due for any prescribed tax period shall not be made after the following time limits a five years

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Value Added Tax Act, 2003 Section 40

Title: Period of Limitation for Assessment

State: Karnataka

Year: 2003

1 an assessment under section 38 or re assessment under section 39 of an amount of tax due for any prescribed … 1 an assessment under section 38 or re assessment under section 39 of an amount of tax due for any prescribed tax period shall not be made after the following time limits a five years

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The Goa Value Added Tax Act, 2005 Section 32

Title: Protective Assessment.— Where the Commissioner has reason to believe that any person with a view to evade payment of

State: Goa

Year: 2005

83 32a assessment in case of casual trader and non resident dealers notwithstanding anything contained in this act where the commissioner … who is unregistered casual trader and or non resident dealer and is likely to evade the payment of tax due the commissioner may if deemed necessary proceed to assess such persons and if it is not practicable

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The Tripura Value Added Tax Act, 2004 Chapter 33

Title: No assessment after five years

State: Tripura

Year: 2004

1 no assessment under section 31 and 32 shall be made after the expiry of five years from the end of … section 31 and 32 shall be made after the expiry of five years from the end of the tax period to which the assessment relates provided that in case of offence under this act for which proceeding

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Jharkhand Value Added Tax Act, 2005 Section 39

Title: No Assessment after five years —

State: Jharkhand

Year: 2005

1 no assessment under section 37 or 38 shall be made after the expiry of five years from the end of … section 37 or 38 shall be made after the expiry of five years from the end of the tax period to which the assessment relates provided that in case of offence under this act for which proceeding

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The TRIPURA VALUE ADDED TAX ACT, 2004 Section 33

Title: No assessment after five years

State: Tripura

Year: 2005

1 no assessment under section 31 and 32 shall be made after the expiry of five years from the end of

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The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf Section 57

Title: No assessment after five year

State: Meghalaya

Year: 2005

1 no assessment under section 55 or 57 shall made after the expiry of five years from the end of the … under section 55 or 57 shall made after the expiry of five years from the end of the tax period to which the assessment relates provided that in case of offence under this act for which proceeding

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