section 6
Amendment of section 27
The Karnataka Value Added Tax Act, 2003Tax200390 sections8 chapters
Chapter II Chapter II
Statutory text
Amendment of section 27.- In section 27 of the principal Act, in sub-section (1), the following shall be inserted, namely:-
“ Provided that in the case of a deceased individual, on application by his legal heirs for transfer of registration and subject to such conditions as may be prescribed, the prescribed authority may instead of cancellation permit transfer of his certificate of registration to the legal heirs.” ;
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