Act Info:Preamble 1 - KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979
Chapter I
Section 1 - Short title extent and commencement
Section 2 - Definitions
Chapter II
Section 3 - Levy of tax
Section 3A - Collection of tax by registered dealer
Section 3AA - Collection of tax by Central Government or State Government
Section 3B - Penalty for collection in contravention of section 3A
Section 3BB - Payment and disbursement of amounts wrongly collected by dealers as tax
Section 3C - x x x
Section 4 - Registration of dealers
Chapter IIA - CHAPTER
Section 4A - Definitions
Section 4B - Levy of Tax
Section 4C - Levy and collection of tax and penalties
Section 4D - Exemption of Tax in certain circumstances
Section 4E - Restriction to registration etc
Chapter III
Section 5 - Returns and assessment
Section 5A - Security deposit
Section 5B - Summary assessment
Section 5C - Cancellation of assesment in certain cases
Section 6 - Payment of tax for entry of goods escaping assessment
Section 7 - Payment of tax in advance
Section 8 - Payment and recovery of tax
Section 8A - Power to withhold refund in certain cases
Section 9 - Recovery of tax from certain other persons
Section 9A - x x x
Section 10 - Liability of firms
Section 10A - Assessment of legal representative
Section 11 - Tax payable on transfer of business, etc
Section 11A - Power of State Government to exempt or reduce tax
Chapter IV
Section 12 - The Authorities
Section 12A - State Representative
Section 12B - Change of incumbent of an office
Chapter V
Section 13 - Appeals
Section 14 - Appeal to the Appellate Tribunal
Section 15 - Revisional powers of Commissioner, Additional Commissioner, Joint Commissioner and Deputy Commissioner
Section 15A - Revision by High Court
Section 15B - Limitation in regard to passing orders in respect of certain proceedings
Section 16 - Appeal to High Court
Section 17 - Rectification of mistakes
Chapter VI
Section 17A - Maintenance of accounts by dealers and issue of sale bills or cash memorandum
Section 18 - Powers to order production of account and powers of entry, inspection and seizure
Section 18A - Recognition of sales tax check posts or barriers for the purposes of the Act
Section 18B - Transit of goods by road through the State and issue of Transit pass
Section 19 - Forwarding agency, etc., to submit returns
Section 20 - Submission of certain records, by owners, etc., of vehicles and boats
Section 21 - Offences and penalties
Section 22 - Cognizance of offences
Section 23 - Composition of offences
Section 24 - Offences by Companies
Section 25 - Assessment, etc., not to be questioned in prosecution
Section 26 - Bar of certain proceedings
Section 27 - Courts not to set aside or modify assessment except as provided in this Act
Section 28 - x x x
Section 28A - Burden of proof
Section 28B - Refund of tax in certain cases
Section 29 - Assignment of proceeds of the tax
Section 30 - Power to make rules
Section 30A - Assessment of tax in certain cases
Section 31 - Laying of Rules and Notifications before the State Legislature
Section 32 - Power to remove difficulties
Schedule I - FIRST SCHEDULE
Schedule II - SECOND SCHEDULE