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Karnataka Agricultural Produce Marketing (Regulation) Act, 1966 Section 114

Title: Penalties for Evasion of Payment of Fee, Etc.

State: Karnataka

Year: 1966

1[Whoever] evades the payment of any fee, or other amount due from him under this Act or the rules, or the regulations or bye-laws, shall, on conviction, be punished with fine1[which shall be a sum equal to2[three times the amount of fee or other amount due or three thousand rupees whichever is more]], and in the case of a continuing evasion with a further fine which may extend to1[two hundred] rupees for every day during which the evasion is continued after conviction therefor. _______________ 1. Substituted by Act 17 of 1980 w.e.f.9.5.1980 2. Substituted by Act 35 of 1986 w.e.f.17.6.1986

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Karnataka Value Added Tax Act, 2003 Section 79

Title: Fraudulent Evasion of Tax

State: Karnataka

Year: 2003

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 lakhs 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.

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Tax on Lotteries Act, 2004 Section 28

Title: Fraudulent Evasion of Tax

State: Karnataka

Year: 2004

Without prejudice to the provisions of Sections 22 to 26, 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 higher or to imprisonment for a period of not less than six months but not exceeding five years, or to both.

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Value Added Tax Act, 2003 Section 79

Title: Fraudulent Evasion of Tax

State: Karnataka

Year: 2003

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.

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Karnataka Sales Tax Act, 1957 Chapter VII

Title: Miscellaneous

State: Karnataka

Year: 1957

.....sales or deliveries of goods in such form and in such manner as may be specified by him. _______________________________ 1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964. 2. Omitted by Act 7 of 1966 w.e.f. 1.4.1966. Section 26 - Accounts to be maintained by dealers (1) 1 [Every person registered or licensed under this Act and every dealer or other person liable to get himself registered under this Act shall keep and maintain true and correct accounts and such other records as may be prescribed] in Kannada or English or Hindi or Marathi or in such other language as the State Government may by notification specify, 1 [relating to his business, showing such particulars as may be prescribed, and such particulars may be different for different classes of persons or dealers;] and in case the accounts maintained in the ordinary course, do not show the same in an intelligible form, he shall maintain a true and correct account in such form as may be prescribed in this behalf: 2 [Proviso x x x] (2) The Commissioner may, subject to such conditions or restrictionsas may be prescribed in this behalf, by notice in writing direct any dealer or by notifications direct any.....

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Karnataka Value Added Tax Act, 2003 Chapter VIII

Title: Penalties, Offences and Power to Make Rules

State: Karnataka

Year: 2003

.....of" by Karnataka Value Added Tax (Amendment ) Act ,2005. 3. Substituted for the words "penalty equal to" by Karnataka Value Added Tax (Amendment ) Act ,2005. 4. Inserted by Act 6 of 2007 w.e.f. 1.4.2007. 5. Substituted by Act 6 of 2007 w.e.f. 1.4.2007. "(1) A dealer who fails to furnish a return or who fails to pay the tax due on any return furnished as required under Section 35 shall be liable to a 1[penalty not exceeding two hundred rupees] for each day of default in addition to a further penalty of a sum not less than ten per cent but not exceeding fifty per cent of the amount of tax due, together with any tax or interest due." 6. Substituted by Act 4 of 2006 w.e.f. 1.4.2006. "twenty per cent" 7. Inserted by Act 10 of 2008 w.e.f 1.8.2008. 8. Inserted by Act 6 of 2007 w.e.f. 1.4.2007. 9. Substituted by Act 6 of 2005 w.e.f. 19.3.2005. "2[penalty not exceeding] two hundred rupees" 10. Substituted by Act 4 of 2006 w.e.f. 1.4.2006. 11. Shall be and shall be deemed to have been inserted from the first day of April, 2006 by Act 10 of 2008 12. Substituted by Act 6 of 2005 w.e.f. 19.3.2005. "3[penalty not exceeding] to fifty per cent" 13. Substituted by.....

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Karnataka Police Act, 1963 Chapter XI

Title: Miscellaneous

State: Karnataka

Year: 1963

.....done under that rule. (5) All rules made under this Act shall, subject to any modification made under sub-section (4), have effect as if enacted in this Act. Section 164 - Method of proving orders and notifications Any order or notification published or issued by the Government or by a Magistrate or Officer under any provision of this Act, and the due publication or issue thereof, may be proved by production of a copy thereof, in the official Gazette or of a copy thereof signed by such Magistrate or Officer, and by him certified to be a true copy of the original published or issued according to the provisions of the section of this Act applicable thereto. Section 165 - Rules and order not invalidated by defect in form or irregularity in procedure No rule, order, direction, adjudication, inquiry or notification made or published, and no act done under any provision of this Act or of any rule made under this Act, or in substantial conformity to the same, shall be deemed illegal, void, invalid or insufficient by reason of any defect of form or any irregularity of procedure. Section 166 - Presumptions in prosecutions for contravention of directions issued under.....

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Karnataka Tax on Entry of Goods Act, 1979 Chapter VI

Title: Miscellaneous

State: Karnataka

Year: 1979

.....of tax under this Act, check posts or barriers or both, as the case may be established or erected under the provisions of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) (hereinafter referred to as the "Sales Tax Act") shall be recognised for the purposes of this Act. (2) The owner or person in charge of a goods vehicle carrying any of the 2 [goods] shall carry with him the documents prescribed for the purpose of sub-section (2) of section 28A of the Sales Tax Act and produce and give a copy of the same in the manner and to the officer prescribed in the said section. 3 [(2A) Where the owner or persons incharge of the goods vehicle carrying any goods is not required to carry the documents prescribed for the purpose of sub-section (2) of section 28A of the Karnataka Sales Tax Act, 1957, he shall give a declaration in the prescribed form to the officer prescribed in the said section.] (3) The officer referred to in sub-section (4) of section 28A of the Sales Tax Act may, in cases of the type and in the circumstances mentioned in the said sub-section levy penalty not exceeding double the amount of tax leviable under this Act in respect of the 4 [goods] under.....

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Special Tax on Entry of Certain Goods Act, 2004 Chapter IV

Title: Offences and Penalties

State: Karnataka

Year: 2004

.....the time allowed any tax assessed or any penalty imposed on him under this Act, or (b) willfully acts in contravention of the provisions of this Act or the rules made thereunder, shall, on conviction, be liable to be punished with fine which may extend to two thousand rupees. (2) Any person, who,- (a) willfully submits an untrue return or fails to submit a return as required by the provisions of this Act or the rules made thereunder., or (b) fraudulently evades the payment of any tax and other amount due from him under this Act. shall, on conviction be liable to be punished if it is a first offence with fine which may extend to two thousand rupees and if it is a second or subsequent offence with simple imprisonment which may extent to six months or with fine which may extend to five thousand rupees or with both. (3) Any person who makes any statement or declaration in any of the records or documents, which statement or declaration he knows or has reason to believe to be false shall, on conviction, be liable to be punished with simple imprisonment, which may extend to six months or with fine which may extend to two thousand rupees or with both. (4) Any person, who.....

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Special Tax on Entry of Certain Goods Act, 2004 Section 10

Title: Offences and Penalties

State: Karnataka

Year: 2004

.....the time allowed any tax assessed or any penalty imposed on him under this Act, or (b) willfully acts in contravention of the provisions of this Act or the rules made thereunder, shall, on conviction, be liable to be punished with fine which may extend to two thousand rupees. (2) Any person, who,- (a) willfully submits an untrue return or fails to submit a return as required by the provisions of this Act or the rules made thereunder., or (b) fraudulently evades the payment of any tax and other amount due from him under this Act. shall, on conviction be liable to be punished if it is a first offence with fine which may extend to two thousand rupees and if it is a second or subsequent offence with simple imprisonment which may extent to six months or with fine which may extend to five thousand rupees or with both. (3) Any person who makes any statement or declaration in any of the records or documents, which statement or declaration he knows or has reason to believe to be false shall, on conviction, be liable to be punished with simple imprisonment, which may extend to six months or with fine which may extend to two thousand rupees or with both. (4) Any person, who.....

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