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Karnataka Value Added Tax Act, 2003

Section / Rule Number Content


71. Penalties relating to registration
72. Penalties relating to returns and assessment
73. Penalties in relation to unauthorised collection of tax
74. Penalties relating to the keeping of records and submission of audited statement of accounts
75. Penalties relating to production of records and furnishing of information
76. Penalties relating to tax invoices, bills of sale, credit notes and debit notes
77. Penalties relating to seals electronic tax registers and to unaccounted stocks
78. Offences against officers
79. Fraudulent evasion of tax
80. Cognizance of offences
81. Disclosure of information
82. Compounding offences
83. Validity of assessments not to be questioned in prosecution
84. Bar and limitation to certain proceedings
85. Courts not to set aside or modify assessments except as provided under this Act
86. Appearance before any Authority in proceedings
87. Power to summon persons to give evidence
88. Power to make rules
89. Laying of Rules and notifications before the State Legislature
90. Power to remove difficulties