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Karnataka Value Added Tax (Amendment) Act, 2009 Section 9

Title: Amendment of Section 52

State: Karnataka

Year: 2009

In section 52 of the principal Act,- (1) in sub-section (1),- (a) after clause (b), the following clause shall be inserted, namely:- "(b-1) to direct such dealer to produce electronic tax register for examination;" ; (b) in clause (e), (i) after the word 'registers', the words "including electronic tax registers" shall be inserted ; (ii) after the word "records", the words "including electronic tax registers" shall be inserted; (2) after sub-section (1), the following shall be inserted, namely : "(1-A)The audit party authorized by the Comptroller and Auditor General of India shall have the power to direct any registered dealer to produce at such time and such place as it may specify, accounts, registers, electronic tax register and documents relating to his business activity for examination." ; (3) in sub-section (2), for the words, brackets and figure "officer authorised under sub-section (1)", the words, brackets, figures and alphabet "officer or audit party authorised under sub-section (1) or (1-a)" shall be substituted.

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Tax on Lotteries Act, 2004 Chapter I

Title: Preliminary

State: Karnataka

Year: 2004

.....Act, unless the context otherwise requires,- (1) Assistant Commissioner means an Assistant Commissioner of Commercial Taxes appointed under sub-section (1) of Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957); (2) Commissioner means the Commissioner of Commercial Taxes appointed under sub-section (1) of Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957); (3) Joint Commissioner means the Joint Commissioner of Commercial Taxes appointed under sub-section (1) of Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957); (4) Lottery means a scheme, in whatever form and by whatever name called, for distribution of prizes by lot or chance to those persons participating in the chances of a prize by purchasing tickets organized by the Government of India or the Government of a State or an Union Territory or any country having bilateral agreement or treaty with the Government of India; (5) Promoter means the Government of India or a Government of a State or an Union Territory or any country organizing, conducting or promoting a lottery and includes any person appointed for selling lottery tickets in the State on.....

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Tax on Lotteries Act, 2004 Section 2

Title: Definitions

State: Karnataka

Year: 2004

.....Act, unless the context otherwise requires,- (1) Assistant Commissioner means an Assistant Commissioner of Commercial Taxes appointed under sub-section (1) of Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957); (2) Commissioner means the Commissioner of Commercial Taxes appointed under sub-section (1) of Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957); (3) Joint Commissioner means the Joint Commissioner of Commercial Taxes appointed under sub-section (1) of Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957); (4) Lottery means a scheme, in whatever form and by whatever name called, for distribution of prizes by lot or chance to those persons participating in the chances of a prize by purchasing tickets organized by the Government of India or the Government of a State or an Union Territory or any country having bilateral agreement or treaty with the Government of India; (5) Promoter means the Government of India or a Government of a State or an Union Territory or any country organizing, conducting or promoting a lottery and includes any person appointed for selling lottery tickets in the State on.....

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Tax on Lotteries Act, 2004 Chapter II

Title: Authorities

State: Karnataka

Year: 2004

.....Commissioner may, from time to time, issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as they may deem fit for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner: Provided that no such orders, instructions, or directions shall be issued so as to interfere with the discretion of any Appellate Authority in the exercise of its appellate functions. (2) All officers and persons employed in the execution of this Act, shall observe and follow such administrative instructions as may be issued to them for their guidance by the Joint Commissioner within whose jurisdiction they perform their functions. Section 4 - Jurisdiction of officers (1) The Joint Commissioners shall perform their functions in respect of such areas or of such promoters or classes of promoters or of such cases or classes of cases as the Commissioner may direct. (2) The Assistant Commissioners shall perform their functions in respect of such areas or of such promoters or classes of promoters or such cases or classes of.....

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Tax on Lotteries Act, 2004 Section 3

Title: Instructions to Subordinate Authorities

State: Karnataka

Year: 2004

(1) The State Government or the Commissioner may, from time to time, issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as they may deem fit for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the State Government and the Commissioner: Provided that no such orders, instructions, or directions shall be issued so as to interfere with the discretion of any Appellate Authority in the exercise of its appellate functions. (2) All officers and persons employed in the execution of this Act, shall observe and follow such administrative instructions as may be issued to them for their guidance by the Joint Commissioner within whose jurisdiction they perform their functions.

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Tax on Lotteries Act, 2004 Section 4

Title: Jurisdiction of Officers

State: Karnataka

Year: 2004

(1) The Joint Commissioners shall perform their functions in respect of such areas or of such promoters or classes of promoters or of such cases or classes of cases as the Commissioner may direct. (2) The Assistant Commissioners shall perform their functions in respect of such areas or of such promoters or classes of promoters or such cases or classes of cases as the Commissioner may direct.

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Tax on Lotteries Act, 2004 Chapter IV

Title: Registration

State: Karnataka

Year: 2004

(1) Every promoter, and every person selling lottery tickets received from a promoter directly or otherwise, shall get himself registered under this Act in such manner on payment of such fee and within such period as may be prescribed. Provided that a person ordinarily selling lottery tickets (other than lottery tickets of any computerized network lottery) in retail shall not be liable to get himself registered. (2) The registration may be renewed from year to year on payment of the prescribed fee until it is cancelled. (3) Nothing contained in this Section shall apply to the Government of India or Government of any State or Union Territory or any country except when it sells the lottery tickets itself.

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Tax on Lotteries Act, 2004 Section 8

Title: Registration of Promoters and Sellers

State: Karnataka

Year: 2004

(1) Every promoter, and every person selling lottery tickets received from a promoter directly or otherwise, shall get himself registered under this Act in such manner on payment of such fee and within such period as may be prescribed. Provided that a person ordinarily selling lottery tickets (other than lottery tickets of any computerized network lottery) in retail shall not be liable to get himself registered. (2) The registration may be renewed from year to year on payment of the prescribed fee until it is cancelled. (3) Nothing contained in this Section shall apply to the Government of India or Government of any State or Union Territory or any country except when it sells the lottery tickets itself.

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Tax on Lotteries Act, 2004 Chapter V

Title: Return, Assessment, Payment, Recovery and Collection of Tax

State: Karnataka

Year: 2004

.....be recovered.- (i) as if it were an arrear of land revenue; or (ii) as if it were an arrear of sales tax under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). Section 13 - Recovery of tax, penalty, or any other amount, from certain other persons (1) The Assistant Commissioner may at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the promoter at his last address known to the Assistant Commissioner, require any person from whom money is due or may become due to the promoter or other person who holds or may subsequently hold money for or on account of the promoter or other person to pay to the Assistant Commissioner, either forthwith upon the money becoming due or being held at or within the time specified in the notice, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due by the promoter or other person in respect of arrears of tax or penalty or the whole of the money when it is equal to or less than that amount. (2) The Assistant Commissioner may at any time or from time to time amend or revoke any such notice or extend the time for making any.....

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Tax on Lotteries Act, 2004 Section 9

Title: Returns and Assessment

State: Karnataka

Year: 2004

.....under Section 11, the full amount of tax payable by him for the period to which such return relates and shall furnish along with the return satisfactory proof of the payment of such tax, and 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 Assistant Commissioner is satisfied that any return submitted under sub-section (1) is correct and complete, he shall assess the promoter or person on the basis thereof. (4) If no return is submitted by the promoter under sub-section (1) before the period prescribed or if the return submitted by him appears to the Assistant Commissioner to be incorrect or incomplete, he shall assess the promoter to the best of his judgment recording the reasons for such assessment: Provided that before taking action under this sub-section the promoter or person 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 Assistant Commissioner may also direct the promoter to pay in addition to the tax assessed a penalty equal to one half of the.....

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