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[Cites 0, Cited by 0] [Section 44(2)] [Section 44] [Entire Act]

State of Karnataka - Subsection

Section 44(2)(a) in The Karnataka Value Added Tax Act, 2003

(a)If the person committing an offence under this Act is a company, the company as well as every person in charge of, or responsible to, the company for the conduct of its business at the time of the commission of the offence shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.