Bare Act Search Results

Karnataka Tax on Entry of Goods Act, 1979 Chapter VI

Title: Miscellaneous

State: Karnataka

Year: 1979

.....of tax under this Act, check posts or barriers or both, as the case may be established or erected under the provisions of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) (hereinafter referred to as the "Sales Tax Act") shall be recognised for the purposes of this Act. (2) The owner or person in charge of a goods vehicle carrying any of the 2 [goods] shall carry with him the documents prescribed for the purpose of sub-section (2) of section 28A of the Sales Tax Act and produce and give a copy of the same in the manner and to the officer prescribed in the said section. 3 [(2A) Where the owner or persons incharge of the goods vehicle carrying any goods is not required to carry the documents prescribed for the purpose of sub-section (2) of section 28A of the Karnataka Sales Tax Act, 1957, he shall give a declaration in the prescribed form to the officer prescribed in the said section.] (3) The officer referred to in sub-section (4) of section 28A of the Sales Tax Act may, in cases of the type and in the circumstances mentioned in the said sub-section levy penalty not exceeding double the amount of tax leviable under this Act in respect of the 4 [goods] under.....

Karnataka Tax on Luxuries Act, 1979 Section 15

Title: Compounding of Offences

State: Karnataka

Year: 1979

(1) Subject to such conditions as may be prescribed, the1[Luxury Tax Officer or any officer authorised under sub-section (1) of section 17 may], either before or after the institution of proceedings for an offence under this Act, permit any person who has committed or is suspected to have committed the offence to compound the offence on payment of such sum, not exceeding double the amount of tax to which the offence relates1[as the Luxury Tax Officer or such authorised officer may] determine. (2) On payment of such sum as may be determined by the1[Luxury Tax Officer or the authorised officer] under sub-section (1), no further proceedings shall be taken against the person in respect of the same offence. ______________________________________ 1. Substituted by Act 10 of 1986 w.e.f. 31.3.1986.

Karnataka Tax on Entry of Goods Act, 1979 Section 18A

Title: Recognition of Sales Tax Check Posts or Barriers for the Purposes of the Act

State: Karnataka

Year: 1979

.....The owner or person in charge of a goods vehicle carrying any of the 2 [goods] shall carry with him the documents prescribed for the purpose of sub-section (2) of section 28A of the Sales Tax Act and produce and give a copy of the same in the manner and to the officer prescribed in the said section. 3 [(2A) Where the owner or persons incharge of the goods vehicle carrying any goods is not required to carry the documents prescribed for the purpose of sub-section (2) of section 28A of the Karnataka Sales Tax Act, 1957, he shall give a declaration in the prescribed form to the officer prescribed in the said section.] (3) The officer referred to in sub-section (4) of section 28A of the Sales Tax Act may, in cases of the type and in the circumstances mentioned in the said sub-section levy penalty not exceeding double the amount of tax leviable under this Act in respect of the 4 [goods] under transport. 5 [(3A) Where goods are delivered to a carrier or other bailee for transmission, the movement of the goods shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Where before delivery is taken from.....

Karnataka Tax on Entry of Goods Act, 1979 Section 18B

Title: Transit of Goods by Road Through the State and Issue of Transit Pass

State: Karnataka

Year: 1979

.....his entry into the State or after movement has commenced from the State as the case may be, or from the officer empowered for the purposes of sub-section (3) of section 28A, upon interception of the goods vehicle after its entry into the State or after movement has commenced as the case may be;] (2) The driver or the person incharge of the vehicle shall deliver within the stipulated time a copy of transit pass obtained under sub-section (1) to theofficer-incharge at last checkpost or barrier before his exit from the State; (3) If for any reason, the goods carried in a goods vehicle are, after entry into the State 3 [or after commencement of movement, as the case may be] not moved out of the State within the time stipulated in the transit pass, the owner of the goods vehicle shall furnish to the officer empowered in this behalf the reasons for such delay and other particulars if any thereof and such officer shall after due enquiry extend the time of exit by suitably amending the transit pass : Provided that where the goods carried by a vehicle are, after their entry into the State, 3 [or after commencement of movement, as the case may be] transported outside the State by.....

Karnataka Tax on Entry of Goods Act, 1979 Section 23

Title: Composition of Offences

State: Karnataka

Year: 1979

The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence punishable under this Act, by way of composition of such offence- (a) where the offence consists of the failure to pay or the evasion of, any tax or other amount recoverable under this Act in addition to the tax or amount so recoverable, a sum of money not exceeding1[five thousand rupees] or double the amount of the tax or amount recoverable, whichever is greater, and (b) in other cases, a sum of money not exceeding1[two thousand rupees but not less than five hundred rupees]. _______________________________ 1. Substituted by Act 7 of 1997 w.e.f. 1-4-1997.

West Bengal Motor Vehicles Tax Act, 1979 Complete Act

State: West Bengal

Year: 1979

.....to exercise, within such areas as may be specified in the notification, the powers conferred and to perform the duties imposed by or under this Act; (k) "tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), but does not include a road-roller 6***; 77. Clause (h1) ins. by W.B. Act 6 of 1992. w.e.f. 25.11.1991. (h1) "trade certificate" means the certificate issued in accordance with the provisions of the rules made under the proviso to section 39 of the Motor Vehicles Act, 1988; (i) "trailer" means any vehicle drawn or intended to be drawn by a motor vehicle. (2) All other words and expressions used ,in this Act but not defined shall have the same meanings as in 88. Words and figures subs. for the words and figures "the Motor Vehicles Act, 1939." by W.B. Act 6 of 1992, w.e.f. 25.11.1991. [the Motor Vehicles Act, 1988. Section 3 Imposition of tax (1) Every owner of a registered motor vehicle or every person who owns or keeps in his possession or control any motor vehicle shall pay tax on such vehicle at the rate specified in the Schedule. 99. Sub-sees. (2) and (3) subs. for original.....