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

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State of Karnataka - Subsection

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

(b)Where it is not practicable to take possession of only so much of the goods as would be sufficient to meet the amount of penalty levied for the reason that the goods vehicle is a tanker carrying goods in liquid or gaseous form or that the goods form a single unit not separable into any part or parts thereof, the officer levying the penalty shall have power to take possession of the goods vehicle or the entire goods, as the case may be, and retain the same with him until the penalty levied is paid or for ten days, whichever is earlier.

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State of Karnataka - Subsection

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