.....and the decision of the High Court shall be final.] (10) For removal of doubts it is hereby declared that the provisions of the Karnataka Civil Rules of Practice, 1967 and other rules regulating the practice and procedure of the Civil Courts, applicable to the Civil Courts in the State of Karnataka on the appointed date shall, until they are amended or altered, mutatis mutandis apply to the City Civil Court. (11) The local limits of the Jurisdiction of the Court of Small Causes established under section 3 of the Karnataka Small Causes Courts Act, 1964 (Karnataka Act 11 of 1964) for the City of Bangalore as defined in the City of Bangalore Municipal Corporation Act, 1949 (Mysore Act LXIX of 1949), shall, as from the appointed date be the limits of the City of Bangalore as defined in this Act. ______________________ 1. Substituted by Act 23 of 1980 (w.e.f. 25-7-1980). 2. Inserted by Act 23 of 1980 (w.e.f. 25-7-1980). Section 20 - Repeal of Karnataka Ordinance No. 8 of 1979 (1) The Bangalore City Civil Court Ordinance, 1979 (Karnataka Ordinance No 8 of 1979) is hereby repealed. (2) Notwithstanding such repeal any action taken, or any appointment, notification,.....
View Complete Act List Judgments citing this section.....Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) ;] 5 [(2b) business includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern and any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern.] (3) "Commissioner" means the person appointed to be the Commissioner of Commercial Taxes in the State; 7 [(3a) "8 [Joint Commissioner]" means the 8 [Joint Commissioner] ofCommercial Taxes appointed under the Karnataka Sales Tax Act,1957 (Karnataka Act 25 of 1957) ;] 9 [(4) 'dealer' means any person who in the course of business, whether on his own account or on account of a principal or any other person, brings, or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes an occasional dealer. Explanation.....
View Complete Act List Judgments citing this section.....Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) ;] 5 [(2b) business includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern and any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern.] (3) "Commissioner" means the person appointed to be the Commissioner of Commercial Taxes in the State; 7 [(3a) "8 [Joint Commissioner]" means the 8 [Joint Commissioner] ofCommercial Taxes appointed under the Karnataka Sales Tax Act,1957 (Karnataka Act 25 of 1957) ;] 9 [(4) 'dealer' means any person who in the course of business, whether on his own account or on account of a principal or any other person, brings, or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes an occasional dealer. Explanation.....
View Complete Act List Judgments citing this section.....High Court shall be the Judge or Court to which the said suit, appeal or proceeding shall stand transferred under this section and the decision of the High Court shall be final.] (10) For removal of doubts it is hereby declared that the provisions of the Karnataka Civil Rules of Practice, 1967 and other rules regulating the practice and procedure of the Civil Courts, applicable to the Civil Courts in the State of Karnataka on the appointed date shall, until they are amended or altered, mutatis mutandis apply to the City Civil Court. (11) The local limits of the Jurisdiction of the Court of Small Causes established under section 3 of the Karnataka Small Causes Courts Act, 1964 (Karnataka Act 11 of 1964) for the City of Bangalore as defined in the City of Bangalore Municipal Corporation Act, 1949 (Mysore Act LXIX of 1949), shall, as from the appointed date be the limits of the City of Bangalore as defined in this Act. ______________________ 1. Substituted by Act 23 of 1980 (w.e.f. 25-7-1980). 2. Inserted by Act 23 of 1980 (w.e.f. 25-7-1980).
View Complete Act List Judgments citing this section.....No tax shall be levied on a defence unit which causes entry of any goods liable to tax under the Act, into a local area for use by it in the manufacture, repair or research and development of defence and defence related goods.] 10 [(7) Every manufacturer who brings or causes to be brought any goods into a local area or every dealer who brings or causes to be brought any goods into the State, the aggregate value of which is not less than one lakh rupees in a year and any other dealer who brings or causes to be brought any goods into a local area, the aggregate value of which is not less than two lakh rupees, shall not be liable to pay tax for that year:] Provided that every non-resident dealer including his agent or manager, or every occassional dealer shall be liable to pay the tax each year at the rates specified irrespective of the aggregate value of the goods brought or caused to be brought into the local area during the year. (8) The tax shall be assessed, levied and collected in such manner and in such installments if any, as may be prescribed. (9) Subject to such rules as may be prescribed the Assessing Authority may assess a dealer for any year as if, the.....
View Complete Act List Judgments citing this section.....or has become payable;] 18 [Exception. -- A handloom or power loom weaver (other than one whose establishment falls within the definition of a "Factory" under the Factories Act, 1948 (Central Act 63 of 1948)) who is in possession of stock of silk fabrics manufactured by him in Karnataka shall not be deemed to be a stockist for the purpose of this Act.] (6C) "Stockist" means a person who has in his possession or custody or under his control a stock of luxuries procured in any manner or manufactured, made or processed by him, in the course of business in the State or brought or caused to be brought by him into the State either on his own account or on account of others from any place outside the State, for stocking, vending or supplying such luxuries;] (7) "tax" means the luxury tax levied and collected under this Act.; 19 [(8) "value of stock of luxuries" means,-- (i) in respect of a stockist being a manufacturer of any of the luxuries, the value of such luxuries calculated at the ex-factory price ; (ii) in respect of any other stockist, the value of such luxuries calculated at the price thereto as per the bill, invoice or consignment note or other document of like.....
View Complete Act List Judgments citing this section.....section 7; or (e) fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act; or (f) being a sugar factory including a khandasari sugar factory fails to collect tax as required by sub-section (1) or having collected the tax fails to pay the tax so collected as required by sub-section (2) of section 9-A. (g) fails to issue a sale bill or cash memorandum in accordance with the provisions of sub-sections (2) and (3) of section 17-A; or (h) fails to keep true and complete accounts.] shall , on conviction by a Magistrate, 2 [be liable to a fine which shall not be less than 3 [five hundred rupees] but which may extend to two thousand rupees.] (2) Any person who,- (a) wilfully submits an untrue return, or not being already an assesse under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder, or ; (b) wilfully submits an untrue statement under section 7 ; (c) fraudulently evades the payments of any tax assessed on him, or other amount due from him under this Act, or (d) wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder,.....
View Complete Act List Judgments citing this section.....No tax shall be levied on a defence unit which causes entry of any goods liable to tax under the Act, into a local area for use by it in the manufacture, repair or research and development of defence and defence related goods.] 10 [(7) Every manufacturer who brings or causes to be brought any goods into a local area or every dealer who brings or causes to be brought any goods into the State, the aggregate value of which is not less than one lakh rupees in a year and any other dealer who brings or causes to be brought any goods into a local area, the aggregate value of which is not less than two lakh rupees, shall not be liable to pay tax for that year:] Provided that every non-resident dealer including his agent or manager, or every occassional dealer shall be liable to pay the tax each year at the rates specified irrespective of the aggregate value of the goods brought or caused to be brought into the local area during the year. (8) The tax shall be assessed, levied and collected in such manner and in such installments if any, as may be prescribed. (9) Subject to such rules as may be prescribed the Assessing Authority may assess a dealer for any year as if, the.....
View Complete Act List Judgments citing this section.....of tax payable by him on the basis of such return as reduced by any tax already paid under section 7 and shall furnish along with the return satisfactory proof of the payment of such tax. After the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed. (3) If the assessing authority is satisfied that any return submitted under sub-section (1) is correct and complete he shall assess the dealer on the basis thereof. (4) If no return is submitted by the dealer under sub-section (1) before the period prescribed or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, he shall assess the 2 [x x x] dealer to the best of his judgement recording the reasons for such assessment: Provided that before taking action under this sub-section the registered dealer shall be given reasonable opportunity of proving the correctness and completeness of the return submitted by him. (5) While making any assessment under sub-section (4), the assessing authority may also direct the dealer to pay in addition to the tax assessed a penalty not exceeding one and half times the amount of tax.....
View Complete Act List Judgments citing this section(1) Subject to the provisions of this Act, there shall be levied and collected a tax on the turnover of stock of luxuries in respect of luxuries mentioned in column (2) of the Schedule at the rate specified in the corresponding entry of column (3) of the said Schedule. (2) The tax levied under sub-section (1) shall be paid by every registered stockist or a stockist liable to get himself registered under this Act. (3) Notwithstanding anything contained in sub-section (1), but subject to the production of proof as may be prescribed, no tax shall be leviable on the value of stock of luxuries,-- (i) despatched to places outside the State ; 1 [(ia) on which tax under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) has been paid or has become payable.] (ii) on which tax under this Act has been paid or has become payable; and 2 [(iii) other than relating to gutka on which tax under the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979) has been levied or has becomeleviable] ______________________________________ 1. Inserted by Act 2 of 2001w.e.f. 23.1.2001. 2. Inserted by Act 5 of 2002w.e.f. 1.4.2001.
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