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Karnataka_Value_Added_Tax_Act,_2003
Section / Rule Number
Content
35. Returns
36. Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts payable
37. Rate of interest
38. Assessment of tax
39. Re-assessment of tax
40. Period of limitation for assessment
41. Power of rectification of assessment or re-assessment in certain cases
42. Payment and recovery of tax, penalties, interest and other amounts, issuance of clearance certificates
43. Duties of Receivers
44. Special provisions relating to companies
45. Recovery of tax, penalty, or any other amount, from certain other persons
46. Tax payable on transfer of business, assessment of legal representatives, etc
47. Payment and disbursement of amounts wrongly collected by dealer as tax
47-A. Rounding off of tax, etc
48. Tax to be first charge on property
49. Period of limitation for recovery of tax
50. Payment of interest on refunds
51. Power to withhold refund in certain cases
52. Production and inspection of documents and powers of entry, search and seizure
53. Establishment of check posts and inspection of goods in movement
54. Transit of goods by road through the State and issue of transit pass
55. Penalty in case of under-valuation of goods
56. Liability to furnish information by certain agents
57. Special evidential requirements relating to banks
322337
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