Title : Power of State Government to Notify Exemptions and Reductions of Tax
State : Karnataka
Year : 1957
Section 8A - Power of State Government to notify exemptions and reductions of tax 1 [8A. Power of State Government to notify exemptions and reductions of tax (1) The State Government may, by notification, make an exemption, or reduction in rate, in respect of any tax payable under this Act,-- (a) on the sale or purchase of any specified goods or class of goods, at all points in the series of sales by successive dealers; or (b) by any specified class of persons, in regard to the whole or any part of their turnover; 2 [or] 2 [(c) on the sale or purchase of any specified class of goods by any specified class of dealers in regard to the whole or part of their turnover.] [(c) on the sale or purchase of any specified..... View Complete Act List Judgments citing this sectionTitle : Procedure for Registration
State : Karnataka
Year : 1957
Section 10A - Procedure for registration (1) An application for registration under section 10 shall be made to such authority, in such manner and within such period as may be prescribed and shall be accompanied by a fee of 1 [five hundred rupees.] (2) If the prescribed authority after making such enquiries as it mayconsider necessary is satisfied that the application is in order and that the particulars furnished therein are correct, it shall register the applicant and issue to him a certificate in the prescribed form. (3) Where a dealer has more than one place of business, the registrationcertificate shall cover all such places of business. The prescribed authority shall issue copies of the registration certificate to..... View Complete Act List Judgments citing this sectionTitle : Returns and Assessment
State : Karnataka
Year : 1957
Section 12 - Returns and assessment 1 [(1) Notwithstanding anything contained in section 12-B, every registered dealer and every dealer who is liable to get himself registered under sub-section (1) or (2) of section 10, shall submit such return or returns relating to his turnover, in such manner and within such period as may be prescribed.] 2 [(1A) Before any dealer submits any return under sub-section (1), he shall, in the prescribed manner, pay in advance the full amount of tax payable by him on the basis of such return as reduced by any tax already paid under section 12B and shall furnish along with the return satisfactory proof of the payment of such tax, 3 [and the tax so payable shall for the..... View Complete Act List Judgments citing this sectionTitle : Payment of Tax in Advance
State : Karnataka
Year : 1957
Section 12B - Payment of tax in advance 1 [12B. Payment of tax inadvance 2 [(1) Subject to such rules as may be prescribed, every dealer shall send every month to the assessing authority a statement containing such particulars as may be prescribed including the taxable turnover during the preceding month and shall pay in advance the full amount of 3 [tax payable by him 4 [under this Act within twenty days after the close of the preceding month to which such tax relates on the basis of the turnover particulars shown in the statement]] and the amount so payable shall for the purposes of 5 [x x x] section 13 be deemed to be an amount due under this Act from such dealer.] 6 [7 [Provided that,-- (i) in..... View Complete Act List Judgments citing this sectionTitle : Cancellation of Assessment in Certain Cases
State : Karnataka
Year : 1957
Section 12D - Cancellation of assessment in certain cases 1 [12D. Cancellation of assessment in certaincases (1) Where an assessee within one month from the service of a notice of demand makes an application and satisfies the assessing authority that he was prevented by sufficient cause from appearing as required under section 12, or that he did not receive the notice issued under that section 2 [x x x] the assessing authority shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 12: 3 [Provided that no application under this sub-section shall be entertained by the assessing authority if tax admitted in the return of turnover is not paid;] (2) Nothing contained in sub-section (1) shall apply to an..... View Complete Act List Judgments citing this sectionTitle : Purchase by the State Government in Auction of Property
State : Karnataka
Year : 1957
Section 13C - Purchase by the State Government in auction of property 1 [13C. Purchase by the State Government in auction ofproperty (1) When any immovable property is brought for sale by auction for recovery of any dues under this Act, then notwithstanding anything contained in this Act, the Deputy Commissioners of the Revenue District or any officer authorised by the State Government, subject to any general or special order of the State Government in this behalf, be entitled to bid at such auction and purchase the property on account of the State Government. (2) Where any property is purchased by the State Government under sub-section (1), then, notwithstanding anything in the Karnataka Land Revenue Act, 1964 or any other law, it shall be lawful for the State..... View Complete Act List Judgments citing this sectionTitle : Deduction of Tax at Source in Case of Works Contract
State : Karnataka
Year : 1957
Section 19A - Deduction of tax at source in case of works contract 1 [19A. Deduction of tax at source 2 [in case of works contract] (1) Notwithstanding anything contained in this Act, the Central Government, or any State Government, or an industrial, commercial or trading undertaking of the Central Government or of any State Government 3 [or any such undertaking in Joint Sector] 2 [or any other industrial, commercial or trading undertaking as may be notified by the Commissioner from time to time], or a local authority or a statutory body, shall deduct out of the amounts payable by them to a dealer in respect of works contracts of the nature specified in the Sixth Schedule executed for them, in the State, an amount calculated,-- (a)..... View Complete Act List Judgments citing this sectionTitle : Deduction of Tax at Source in Other Cases
State : Karnataka
Year : 1957
Section 19 - Deduction of tax at source in other cases 1 [19AA. Deduction of tax at source in othercases (1) Notwithstanding anything contained in this Act, the Government of Karnataka, 2 [and Zilla Panchayats] shall deduct out of the amounts payable by them to a dealer in respect of the purchase of goods, other than Petrol and High Speed Diesel, made by them for their bona fide use, an amount at the rate of four per cent or at the rate applicable for the goods so purchased whichever is lower: Provided that,-- (a) no such deductions shall be made if the amount payable to the dealerby the authorities mentioned in this sub-section is less than one thousand rupees; or 3 [(aa) x x x] 4 [(aaa) no such deduction shall be made in respect of..... View Complete Act List Judgments citing this sectionTitle : Appeals
State : Karnataka
Year : 1957
Section 20 - Appeals 1 [20. Appeals 2 [(1) Any person objecting to an order affecting him passed under the provisions of this Act by any officer not above the rank of a Deputy Commissioner may appeal to the Joint Commissioner:] 3 [Provided that no such appeal shall lie against an order in respect of which an application under section 12-D has been made.] (2) The appeal shall be preferred within thirty days,-- (i) in respect of an order of assessment, from the date on which the notice of assessment was served on the appellant, and (ii) in respect of any other order, from the date on which the order was communicated to the appellant: Provided that the appellate authority may admit an appeal preferred after..... View Complete Act List Judgments citing this sectionTitle : Limitation in Regard to Passing of Orders in Respect of Certain Proceedings
State : Karnataka
Year : 1957
Section 22B - Limitation in regard to passing of orders in respect of certain proceedings 1 [22B. Limitation in regard to passing of orders in respect of certain proceedings (1) Notwithstanding anything contained in sections 12-A, 21 and 22-A, where any proceedings are initiated under section 12A or any records have been called for under sections 21 or 22-A, the authorities concerned shall pass orders referred to in the said sections, within a period of 1 [four years] from the date of initiation of such proceedings or calling for the records, as the case may be: Provided that in respect of proceedings initiated or records called for before the date of commencement of the Karnataka Taxation Laws (Amendment) Act, 1997, orders shall be passed within a period of 2..... View Complete Act List Judgments citing this section