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[Cites 0, Cited by 1] [Section 63(5)] [Section 63] [Entire Act]

State of Karnataka - Subsection

Section 63(5)(c) in The Karnataka Value Added Tax Act, 2003

(c)If as a result of the appeal any change becomes necessary in the assessment, which is the subject matter of the appeal, the Appellate Tribunal may authorize the prescribed authority to amend the assessment, and the prescribed authority shall amend the assessment accordingly and thereupon, any amount over paid by the dealer shall be refunded to him without interest, or any additional amount of tax due from him shall be collected in accordance with the provisions of the Act, as the case may be.