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Karnataka Prohibition Act, 1961 Chapter VIII

Title: Powers and Duties of Officers in the Matter of Detection and Investigation of Offences

State: Karnataka

Year: 1961

.....hemp, mhowra flowers or molasses or any materials in respect of which the offence is committed and send a report to his official superior for such action under this Act as he deems fit. Section 102 - Power to obtain information (1) The Deputy Commissioner, or any Prohibition Officer specially empowered in this behalf by the State Government or any Police Officer may, by order, require any person to furnish to any specified authority or person any such information in his possession concerning any intoxicant, hemp, mhowra flowers or molasses as may be specified in the order. (2) If any person fails to furnish any information in compliance with an order made under sub-section (1) or furnishes false information, he shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to five hundred rupees or with both. Section 103 - Power to seize intoxicant, etc The Commissioner, the Deputy Commissioner, or any Prohibition Officer duly empowered in this behalf or any Police Officer may,- (a) seize in any open place or in transit any intoxicant, hemp, mhowra flowers or molasses or any other thing which he has reason.....

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Karnataka Prohibition Act, 1961 Section 109

Title: Power to Require Person to Submit to Medical Examination, Etc

State: Karnataka

Year: 1961

..... (7) Any expenditure incurred for the purpose of enforcing the provisions of this section including any fees payable to a registered medical practitioner or the officer appointed under sub-section (1) shall be defrayed out of moneys provided by the State Legislature. (8) If any Prohibition Officer or Police Officer vexatiously and unreasonably proceeds under sub-section (1) , he shall, on conviction, be punished with imprisonment which may extend to six months or with fine which may extend to five hundred rupees, or with both. (9) Nothing in this section shall preclude the fact that the person accused of an offence has consumed an intoxicant from being proved otherwise than in accordance with the provisions of this section.

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Value Added Tax Act, 2003 Chapter 1

Title: Introduction

State: Karnataka

Year: 2003

.....Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). (9) Company shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1 of 1956). (10) To cultivate with its grammatical variations and cognate expressions means to carry on any agricultural operation; (11) To cultivate personally means, to cultivate land on one's own account, - (a) by one's own labour, or (b) by the labour of one's own family, or (c) by servants on wages payable in cash or kind but not in crop share, or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanations.- (1) A person who is a widow or a minor or is subject to any physical or mental disability shall be deemed to cultivate the land personally if it is cultivated by her or his servants or by hired labour. (2) In the case of undivided family, the land shall be deemed to have been cultivated personally, if it is cultivated by any member of such family. (12) Dealer means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash or for deferred payment, or for.....

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Value Added Tax Act, 2003 Schedule 1

Title: First Schedule

State: Karnataka

Year: 2003

FIRST SCHEDULE (Goods exempted from tax under Section 5) Serial Number Description of Goods 1 2 1. Petrol including special boiling spirit. 2. Diesel. 3. Aviation turbine fuel. 4. Sugar cane. 5. Lottery tickets. 6. Agricultural implements manually operated or animal driven. 7. Aids and implements used by handicapped persons. 8. Animal feed and feed supplements, namely, processed commodity sold as poultry feed, cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and mineral mixture concentrates, intended for use as feed supplements. 9. Betel leaves. 10. Books, Periodicals and journals. 11. Charakha, Ambar Charaka, handloom fabrics and Gandhi Topi. 12. Charcoal and firewood. 13. Coarse grains and their flour excluding paddy, rice and wheat and their flour. 14. Condoms and contraceptives. 15. Cotton and silk yarn in hank. 16. Curd and butter milk. 17. Earthen Pots. 18. Electrical.....

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Karnataka Value Added Tax Act, 2003 Chapter I

Title: Preliminary

State: Karnataka

Year: 2003

.....to have been made under this Act and includesa re-assessment. 1[(5A) Body corporate means a corporation, a company as defined under the Companies Act, 1956 (Central Act 1 of 1956) and a company incorporated outside India but does not include.- (a) a corporation sole; (b) a co-operative society registered under any law relating to co-operative societies; and (c) any other body corporate, not being a company as defined in the Companies Act, 1956, which the State Government may, by notification in the Official Gazette, specify in this behalf.] 2[(5-B) Branded means any goods sold under a name or trade mark registered or pending registration or pending registration of transfer under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or the Trade Marks Act, 1999 (Central Act 47 of 1999).] (6) 'Business'includes:- (a) any trade, commerce, manufacture or any adventure or concern in the nature oftrade, commerce or manufacture, whether or not such trade, commerce,manufacture, adventure or concern is carried on in furtherance of gain or profitand whether or not any gain or profit accrues therefrom; and (b) any transaction in connection with, or incidental.....

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Karnataka Value Added Tax Act, 2003 Section 2

Title: Definitions

State: Karnataka

Year: 2003

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Value Added Tax Act, 2003 Section 2

Title: Definitions

State: Karnataka

Year: 2003

.....an assessment made or deemed to have been made under this Act and includes a re-assessment. (6) Business includes:- (a) any trade, commerce, 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 in furtherance of gain or profit and whether or not any gain or profit accrues therefrom; and (b) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern. (7) Capital goods means plant, including cold storage and similar plant, machinery, goods vehicles, equipments, moulds, tools and jigs whose total cost is not less than an amount to be notified by the Government or the Commissioner, and used in the course of business other than for sale. (8) Commissioner means any person appointed to be a Commissioner of Commercial Taxes under Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). (9) Company shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1 of 1956). (10) To cultivate with its grammatical variations and cognate expressions means to carry.....

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Karnataka Prohibition Act, 1961 Chapter X

Title: Miscellaneous

State: Karnataka

Year: 1961

.....as if the said enactments were enactments within the meaning of section 6, section 8 and section 24 of the said Act and had been repealed and re-enacted by this Act: Provided further, but subject to the preceding proviso, any permit, pass, licence or authorisation made or issued under any of the repealed enactments shall, so far as it is not inconsistent with the provisions of this Act, be deemed to have been made or issued under the corresponding provisions of this Act, and shall continue to be in force accordingly, unless and until it expires or is superseded by anything done or any action taken under this Act. (2) On the repeal of the Bombay Prohibition Act, 1949, in the 1 [Belgaum area] of the 1 [State of Karnataka] under sub-section (1) , the Indian Opium Act, 1 [1878] (Central Act I of 1878) , as it was in force in the 1 [Belgaum area] before the commencement of the Bombay Prohibition Act, 1949, shall revive and be in force in such area. (3) From the date this Act comes into force in the other areas of the 1 [State of Karnataka] under sub-section (4) of section 1, the enactments specified in Schedule B shall, to the extent they are in force in such areas, stand.....

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Karnataka Sales Tax Act, 1957 Schedule V

Title: Fifth Schedule

State: Karnataka

Year: 1957

..... 1.Agricultural implements which are the products of cottage industry, that is tosay, any industry carried on by a person at home not being a factory. 2 [2.All kinds of sowing seeds of cereals, pulses, grass, flowers and vegetables(whether certified or not) and certified sowing of oil seeds.] 3.All verities of textiles namely, cotton, wollen or artificial silk includingrayon or nylon whether manufactured in mills, powerlooms or in handlooms andhosiery cloth in lengths as described from time to time in column 2 of the FirstSchedule to the Additional Duties of Excise (Goods of Special Importance) Act,1957. 4.All manually operated or animal drawn agricultural implements including ploughs,seed-cum-fertilizer drills, dusters & sprayers used for dusting &spraying; pesticides & insecticides (including those driven by motors),including their parts (other than oil engines and electric motors) andaccessories, pick-axes, mumties and the like. 3 [4A.Animal shoe nails.] 5.Arrack and Toddy. 6.Articles of food and drink sold, supplied or distributed,-- (a)by canteens which are run on a 'no profit' basis in factories and otherindustrial concerns as an amenity.....

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Apartment Ownership Act, 1972 Section 3

Title: Definitions

State: Karnataka

Year: 1972

.....Declaration as form time to time may be lawfully amended; (k) Housing Board means the Housing Board constituted under the Karnataka Housing Board Act, 1962 (Karnataka Act 10 of 1963); (l) joint family means an undivided Hindu family and in the case of other persons, a group or unit, the members of which are by custom joint in possession or residence; (m) limited common areas and facilities means those common areas and facilities designated in the Declaration as reserved for use of certain apartment or apartments to the exclusion of the other apartments; (n) majority or majority of apartment owners means the apartment owners with fifty-one per cent or more of the votes in accordance with the percentages assigned in the Declaration to the apartments for voting purposes; (o) person includes a joint family ; (p) "prescribed" means prescribed by rules made under this Act; (q) property means the land, the building, all improvements and structures thereon, all owned in freehold or held on lease or as occupant under any law relating to land revenue and all easements, rights and appurtenances belonging thereto, and all articles of personal property intended for use in.....

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