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[Cites 0, Cited by 0] [Section 79(1)] [Section 79] [Entire Act]

State of Karnataka - Subsection

Section 79(1)(f) in Karnataka Goods and Services Tax Act, 2017

(f)Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), the proper officer may file an application to the appropriate Magistrate and such Magistrate shall proceed to recover from such person the amount specified thereunder as if it were a fine imposed by him.