Title : Burden of Proof
State : Karnataka
Year : 2004
(1) for the purposes of payment or assessment of tax, the burden of proving that any claim to payment of tax on the draw relating to any lottery tickets is correct, shall lie on the promoter or other person selling lottery tickets as a distributor or .....
View Complete Act List Judgments citing this sectionTitle : Penalty Relating to Registration
State : Karnataka
Year : 2004
(1) a promoter who, without reasonable cause, fails to apply for registration within the time prescribed shall be liable to a penalty of twenty five thousand rupees. (2) any other person who, without reasonable cause, fails to apply for registration .....
View Complete Act List Judgments citing this sectionTitle : Penalties Relating to Statement or Returns
State : Karnataka
Year : 2004
(1) a promoter or other person who fails to furnish a statement or return or who fails to pay the tax due on any statement furnished as required under section 11 shall be liable to a penalty of one thousand rupees for each day of default in addition to a .....
View Complete Act List Judgments citing this sectionTitle : Penalties Relating to the Keeping of Records
State : Karnataka
Year : 2004
(1) any promoter or other person who fails to keep and maintain proper records, in accordance with sections 19 shall be liable to a penalty of five thousand rupees and, in addition, one thousand rupees per day for so long as the failure continues after .....
View Complete Act List Judgments citing this sectionTitle : Penalties Relating to Seals and to Unaccounted Lottery Tickets
State : Karnataka
Year : 2004
(1) any person who removes, or in any way tampers with, a seal attached under the provisions of clause (f) of sub-section (1) of section 20, shall be liable on conviction by a court, not inferior to that of a magistrate of the first class, to a fine of .....
View Complete Act List Judgments citing this sectionTitle : Fraudulent Evasion of Tax
State : Karnataka
Year : 2004
without prejudice to the provisions of sections 22 to 26, if any person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by him or any other person, he shall be liable to a fine of one lakh rupees or .....
View Complete Act List Judgments citing this sectionTitle : Cognizance of Offences
State : Karnataka
Year : 2004
no court shall take cognizance of any offence punishable under sections 28 except with the previous sanction of the joint commissioner.
View Complete Act List Judgments citing this sectionTitle : Compounding Offences
State : Karnataka
Year : 2004
(1) where any promoter or person has committed an offence under sub-section (1) of section 26 or section 28, the authorized officer may, on admission by such promoter or person in writing and upon his option to compound at any time prior to the .....
View Complete Act List Judgments citing this sectionTitle : Compounding of Offences
State : Karnataka
Year : 2004
the prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence punishable under section 11 by way of composition of such offence a sum of money not exceeding ten thousand rupees or double .....
View Complete Act List Judgments citing this sectionTitle : Prohibition of Charging Exorbitant Interest
State : Karnataka
Year : 2004
no person shall charge exorbitant interest on any loan advanced by him.
View Complete Act List Judgments citing this section