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[Cites 0, Cited by 0] [Section 53(5)] [Section 53] [Entire Act]

State of Karnataka - Subsection

Section 53(5)(c) in The Karnataka Value Added Tax Act, 2003

(c)Where such officer, upon examining the accounts registers, records or other documents seized under clause (a), has reason to believe that any dealer has attempted to evade payment of any tax, he may issue a protective assessment on such dealer in accordance with sub-section (5) of Section 38.