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Section 23: Penalties relating to statement or returns

The Karnataka Tax on Lotteries Ordinance, 2003.State Ordinance of Karnataka · No. 27 of 2017

(1) A promoter or other person who fails to furnish a statement or return or who fails to pay the tax due on any statement furnished as required under Section 11 shall be liable to a penalty of one thousand rupees for each day of default in addition to a further penalty of a sum not less than ten per cent but not exceeding fifty per cent of the amount of tax due, together with any tax or interest due.

(2) The power to levy the penalty under this Section shall be vested in the Assistant Commissioner.

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Where this provision sits

ActThe Karnataka Tax on Lotteries Ordinance, 2003.
Section23
Marginal notePenalties relating to statement or returns
JurisdictionState of Karnataka
StatusIn force as published by the source

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