State Act
13-D
Section 13-D. Special powers for recovery of amounts due to Government.
THE KARNATAKA SALES TAX ACT, 1957
Act no. 25 of 19571957In forceKarnataka (State Act)
1[13-D. Special powers for recovery of amounts due to Government.- Notwithstanding anything contained in this Act and the rules made thereunder, where any tax payable under this Act by a dealer has been deferred under section 19-C and where such deferred tax has been converted into loan by the Department of Industries and Commerce, Government of Karnataka, and upon such amounts becoming due, the assessing authority or any other officer exercising powers under section 13 may recover such amounts from such dealer as if it were an amount due under this Act.]1