Title : Computation of Period of Limitation
State : Karnataka
Year : 1957
In computing the period of limitation prescribed for any appeal under this Act or for an application under section 55 the date on which the order complained of was made and the time requisite for obtaining a copy of such order shall be excluded. View Complete Act List Judgments citing this sectionTitle : Rectification of Mistakes
State : Karnataka
Year : 1957
1[37. Rectification of mistakes (1) With a view to rectifying any mistake apparent from the record, the assessing authority, appellate authority or revising authority may, at any time within five years from the date of an order passed by it, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the case may be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard. (2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the..... View Complete Act List Judgments citing this sectionTitle : Recovery of Penalties
State : Karnataka
Year : 1957
Any sum imposed by way of penalty under the provisions of 1[clause (b) of sub-section 2A of section 18] section 22, section 26 or section 42 shall be recoverable in the manner provided in this Chapter for the recovery of arrear of tax. ________________________ 1. Inserted by Act 14 of 1983 w.e.f. 1.12.1982. View Complete Act List Judgments citing this sectionTitle : Prosecution to Be at the Instance of the Joint Commissioner
State : Karnataka
Year : 1957
52. Prosecution to be at the instance of the1[Joint Commissioner] (1) A person shall not be proceeded against for an offence under section 50 or section 51 except at the instance of the1[Joint Commissioner.] (2) Before instituting proceedings against any person under sub-section (1), the1[Joint Commissioner] shall call upon such person to show cause why proceedings should not be instituted against him. (3) The1[Joint Commissioner] may either before or after the institution of proceedings compound any such offences. ________________________ 1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. View Complete Act List Judgments citing this sectionTitle : Disclosure of Information Respecting Assessees
State : Karnataka
Year : 1957
1[53. Disclosure of information respecting assessees (1) (a) The Commissioner may furnish or cause to be furnished to, (i) any officer, authority or body performing any functions under any other law relating to the imposition of any tax, duty, cess or fee; or (ii) such officer, authority or body performing any functions under any other law as the State Government, if in its opinion it is necessary so to do in the public interest, may, by notification, specify in this behalf, any such information relating to any assessee in respect of any assessment made under this Act as may, in the opinion of the Commissioner, be necessary for the purpose of enabling such officer, authority or body to perform his or its functions under that law. (b) Where a person makes an application to the..... View Complete Act List Judgments citing this sectionTitle : Power to Make Rules
State : Karnataka
Year : 1957
(1) The State Government may, subject to the condition of previous publication, by notification in the Official Gazette make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules,- (a) as to the manner in which and the procedure by which agricultural income of a person shall be computed; (b) as to the deductions to be made in the computation of agricultural income; (c) as to the special deductions and allowances where expenditure has to be incurred for a number of years before income is derived therefrom; (d) as to the form of returns under section 18 and the manner in which they should be verified; (e) as to the form of the notice of demand mentioned in section..... View Complete Act List Judgments citing this sectionTitle : Power of State Government to Reduce, Excempt or Remit Tax
State : Karnataka
Year : 1957
1[12A. Power of State Government to reduce, excempt or remit tax (1) The State Government may, if satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette, exempt, remit or reduce, whether prospectively or retrospectively, the tax payable under this Act or the lumpsum referred to in2[sub-section (1) of section 66,] in such areas, for such crops, during such period and subject to such conditions as may be specified in the notification. (2) Every notification under sub-section (1) shall be laid, as soon as may be, after it is issued, before each House of the State Legislature while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions and if, before the expiry of..... View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Karnataka
Year : 1957
1 [2 [19A. x x x]] ________________________ 1. Sections 19A to 19D inserted by Act 10 of 1987 w.e.f. 1.4.1987. 2. Sections 19A, 19B and 19C omitted by Act 18 of 1994 w.e.f. 1.4.1994. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Karnataka
Year : 1957
1 [2 [19B. x x x]] ________________________ 1. Sections 19A to 19D inserted by Act 10 of 1987 w.e.f. 1.4.1987. 2. Sections 19A, 19B and 19C omitted by Act 18 of 1994 w.e.f. 1.4.1994. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Karnataka
Year : 1957
1 [2 [19C. x x x]] ________________________ 1. Sections 19A to 19D inserted by Act 10 of 1987 w.e.f. 1.4.1987. 2. Sections 19A, 19B and 19C omitted by Act 18 of 1994 w.e.f. 1.4.1994. View Complete Act List Judgments citing this section