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[Cites 0, Cited by 0] [Section 53(12)] [Section 53] [Entire Act]

State of Karnataka - Subsection

Section 53(12)(a) in The Karnataka Value Added Tax Act, 2003

(a)The officer in charge of a check post or a barrier or any other officer in respect of any contravention of, or noncompliance with, the provisions of sub- section (2), for which sufficient cause is not furnished, levy a penalty which, -
(i)shall not be less than the amount of tax leviable but shall not exceed one and half of the amount of tax leviable in respect of the goods under transport in contravention of clause (e) and clause (d) of sub-section (2), if a dealer registered under the Act accepts that he is the consignor or consignee of the goods,
(ii)in cases other than those falling under item (i), shall not be less than double the amount of tax leviable but not exceed three times the amount of tax leviable in respect of the goods under transport .