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[Cites 0, Cited by 0] [Section 53(14)] [Section 53] [Entire Act]

State of Karnataka - Subsection

Section 53(14)(c) in The Karnataka Value Added Tax Act, 2003

(c)After the expiry of the period of ten days, if the penalty is not paid, the officer shall dispose of the goods in public auction and adjust the sale proceeds towards penalty, and the excess amount shall, after deducting the charges incurred by the State Government, be refunded in the manner prescribed.