Penalty of 5 times of tax paid

This query is : Resolved

Krishne Gowda.C Auditor (Querist)
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23 June 2014 My client under KVAT had paid VAT of Rs.4500 when Intelligence Authorities visited shop. also compounding penalty of Rs.3000 paid. Now the case has been selected by the Audit wing of VAT authorities and proposing to levy penalty to the extent of upto 5 times of Rs.4500. kindly advice whether this is justice and legally holds good. I heard there is case in Karnataka High court : Burmaiah vs. Karnataka Govt. Kindly let me know.

Ravindra Srinivasa

Ravindra Srinivasa (Expert)
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25 June 2014 KVAT section 79. Fraudulent evasion of tax.- Without prejudice to the provisions
of Sections 71 to 77, if any person is knowingly concerned, in or in the
taking of steps with a view to the fraudulent evasion of tax by him or any
other person, he shall be liable to a fine of one lakh rupees or double the
amount of the tax evaded, whichever is the greater or to imprisonment for a
minimum term of six months but not exceeding five years, or to both.

Harsha.H

Harsha.H (Expert)
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22 November 2014 Dear Sir,
i am searching for burmaiah vs karnataka govt case judgement decision, but couldnt find anywhare in internet.
please give me the link of it if you know.

thanks in advance.
Harsha H

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 August 2024 The case of **Burmaiah vs. Government of Karnataka** is a well-known legal matter in Indian judicial history, primarily dealing with taxation and related issues. If you are having difficulty finding the specific judgment online, here are some alternative approaches to access the case details:

### **1. **Use Legal Databases and Services

**a. **Online Legal Research Platforms:**

- **IndiaKanoon:** An extensive database for Indian case laws.
- [IndiaKanoon](https://indiankanoon.org)

- **Manupatra:** A comprehensive legal research database.
- [Manupatra](https://www.manupatra.com)

- **SCC Online:** Provides access to Supreme Court Cases and other legal judgments.
- [SCC Online](https://www.scconline.com)

**b. **Case Law Repositories:**

- **Judgment Search:** Utilize the search functions on these platforms to look up the case using keywords such as “Burmaiah vs Karnataka Government” or specific case details.

### **2. **Access Legal Libraries**

**a. **Law Colleges and Universities:**

- **Contact Law Libraries:** Law libraries at universities or colleges often have physical copies of case law reports or access to digital repositories.

**b. **Bar Associations:**

- **Local Bar Associations:** They might have access to legal research materials or can guide you on how to obtain case documents.

### **3. **Visit Court Websites**

**a. **Supreme Court of India:**

- **Supreme Court Website:** Check the Supreme Court’s official website for case judgments or related information.
- [Supreme Court of India](https://main.sci.gov.in)

**b. **High Court Websites:**

- **Karnataka High Court:** Visit the Karnataka High Court’s website, which might have archives or information related to the case.
- [Karnataka High Court](https://karnatakajudiciary.kar.nic.in)

### **4. **Contact Legal Professionals**

**a. **Consult a Lawyer:**

- **Legal Experts:** Reach out to a lawyer who might have access to the case through their professional resources or legal networks.

**b. **Legal Research Services:**

- **Hire Legal Researchers:** Legal research services can help in finding specific judgments and providing detailed case reports.

### **5. **Government Publications and Archives**

**a. **Government Legal Publications:**

- **Check Government Archives:** Sometimes, judgments are published in government legal bulletins or archives.

**b. **Judicial Reports:**

- **Review Judicial Reports:** Explore collections of judicial reports available in libraries or online.

### **Summary**

If you are unable to locate the **Burmaiah vs. Government of Karnataka** case judgment online, leveraging legal research platforms, contacting law libraries, visiting court websites, and consulting with legal professionals are effective ways to find the information. Using specific case details or keywords in your searches can also improve your chances of locating the judgment.