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1 - 6 of 6 (0.30 seconds)Section 79B in The Kerala Value Added Tax Act, 2003 [Entire Act]
The Kerala Value Added Tax Act, 2003
The Karnataka Value Added Tax Act, 2003
The Administrative Tribunal Act, 1965
Jainulavudheen vs State Of Kerala on 4 November, 2010
5. Per contra, learned Government Pleader would point out
that no case has been established for interference in the Revision.
O.T.REV.10/13 5
He would lay store by Sections 22(9) and 79B. He would submit
that revised return was filed by the petitioner after penalty
proceedings were initiated and, therefore, there is a clear bar under
the Act against their acceptance. As far as the case of the
petitioner that the petitioner has paid settlement fee referred to in
Section 22(5), he would submit that it cannot bar the authority
from proceeding under Section 67 of the Act. He would point out
that in this case the Intelligence Officer has proceeded under
Section 67(1)(d) and (j), that is, for filing incorrect return and for
contravening the provisions of the Act and the Rules. Learned
Government Pleader relies on the judgment of this Court in
Jainulavudheen v. State of Kerala [2011 (19) KTR 109).
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