Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 53(12)] [Section 53] [Entire Act] State of Karnataka - Subsection Section 53(12)(b) in The Karnataka Value Added Tax Act, 2003 (b)Where the amount of penalty leviable is more than the value of the goods, the amount of penalty leviable shall be restricted to such value.