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[Cites 0, Cited by 0] [Section 67(10)] [Section 67] [Entire Act]

State of Kerala - Subsection

Section 67(10)(f) in Kerala Value Added Tax Rules, 2005

(f)Where the amount fetched in auction is more than the amount of the penalty due from the owner of the goods, the surplus after realizing the penalty imposed, the charges for the service and publication, if any, of the notice under sub-sections (6) and (10) of Section 47 and the order under clause (d) of sub-rule (7) of this rule, the expenses for the conduct of the sale and the expenses and other incidental charges referred to in sub-section (14) of section 47, shall be refunded.