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Home Bare Acts Phrase: good causeKarnataka Tax on Entry of Goods Act, 1979 Section 6
Title: Payment of Tax for Entry of Goods Escaping Assessment
State: Karnataka
Year: 1979
.....under this Act or any deduction or exemption have been wrongly allowed in respect thereof, the assessing authority may, notwithstanding the fact that whole or part of such escaped turnover or value of taxable goods, as the case may be, was already before the said authority at the time of original assessment or re-assessment, but subject to the provisions of sub-section (3) at any time within a period of eight years from the expiry of the year to which the tax relates, proceed to assess or re-assess to the best of its judgement the tax payable by a dealer in respect of such turnover or purchase value of such goods, as the case may be, after issuing a notice to the dealer and after making such enquiry as it may consider necessary.] (2) In making as assessment under sub-section (1) the assessing authority may, if it is satisfied that the escape from assessment is due to willful non disclosure of the entry of such goods by the 2 [x x x] dealer direct him to pay in addition to the tax assessed under sub-section (1) a penalty not exceeding one and half times the tax so assessed: Provided that no penalty under this sub-section shall be directed to be paid unless the dealer.....
View Complete Act List Judgments citing this sectionSpecial Tax on Entry of Certain Goods Act, 2004 Chapter II
Title: Levy of Tax
State: Karnataka
Year: 2004
.....in respect of such goods under the Karnataka Sales Tax Act. (2) The tax shall be payable by an importer in accordance with the provisions of this Act or the rules made there under. Section 4 - Reduction in tax liability (1) Where an importer of any notified goods liable to pay tax under this Act, being a dealer in notified goods becomes liable to pay tax under the Karnataka Sales Tax Act, by virtue of sale of such notified goods, then his liability under the Karnataka Sales Tax Act, shall be reduced to the extent of tax paid under this Act or if the tax paid under this Act is in excess of the amount paid under Karnataka Sales Tax Act, such excess tax paid shall be refunded as may be prescribed. (2) Where an importer who, not being a dealer in notified goods, causes entry of the notified goods for his own use or consumption from any Union Territory, or from any other State, then his liability under this Act, shall, subject to such conditions as may be prescribed, be reduced to the extent of amount of tax paid, if any, under the Law relating to General Sales Tax or under the Central Sales Tax Law as may be in force in that Union Territory or State. Section 5 - Power to.....
View Complete Act List Judgments citing this sectionSpecial Tax on Entry of Certain Goods Act, 2004 Section 4
Title: Reduction in Tax Liability
State: Karnataka
Year: 2004
(1) Where an importer of any notified goods liable to pay tax under this Act, being a dealer in notified goods becomes liable to pay tax under the Karnataka Sales Tax Act, by virtue of sale of such notified goods, then his liability under the Karnataka Sales Tax Act, shall be reduced to the extent of tax paid under this Act or if the tax paid under this Act is in excess of the amount paid under Karnataka Sales Tax Act, such excess tax paid shall be refunded as may be prescribed. (2) Where an importer who, not being a dealer in notified goods, causes entry of the notified goods for his own use or consumption from any Union Territory, or from any other State, then his liability under this Act, shall, subject to such conditions as may be prescribed, be reduced to the extent of amount of tax paid, if any, under the Law relating to General Sales Tax or under the Central Sales Tax Law as may be in force in that Union Territory or State.
View Complete Act List Judgments citing this sectionPresidency Small Cause Courts Act, 1882 Complete Act
Title: Presidency Small Cause Courts Act, 1882
State: Central
Year: 1882
.....- [Repealed] Section86 - [Repealed] Section87 - Imprisonment or committal of person refusing to answer or produce document Section88 - Appeal from orders under section 87 Chapter XIII Section89 - Persons by whom process may be served Section90 - Registers and returns Section91 - Court to furnish records, etc., called for by State Government or High Court Section92 - Holidays and vacations Section93 - Certain persons exempt from arrest by Court Section94 - No suit to lie upon decree of Court Section95 - Place of imprisonment Section96 - Tender in suit for anything done under Act Section97 - Limitation of prosecutions Schedule1 - FIRST SCHEDULE Schedule2 - SECOND SCHEDUL Schedule3 - THIRD SCHEDULE Schedule4 - FOURTH SCHEDULE
List Judgments citing this sectionPresidency Small Cause Courts Act, 1882 Section 61
Title: Claim to Goods Distrained Made by a Stranger
State: Central
Year: 1882
If any claim is made to, or in respect of, any property seized under this Chapter, or in respect of the proceeds or value thereof, by any person not being the debtor, the Registrar of the Small Cause Court, upon the application of the bailiff who seized the property, may issue a summons calling before the Court the claimant and the person who obtained the warrant. And thereupon any suit which may have been brought in the High Court in respect of such claim shall be stayed, and any Judge of the High Court, on proof of the issue of such summons and that the property was so distrained, may order the plaintiff to pay the costs of all proceedings in such suit after the issue of such summons. And a Judge of the Small Cause Court shall adjudicate upon such claim and make such order between the parties in respect thereof and of the costs of the proceedings as he thinks fit; and such order shall be enforced as if it were an order made in a suit brought in such Court. The procedure in Small Cause Courts in cases under this section shall conform, as far as may be, to the procedure in an ordinary suit in such Courts.
View Complete Act List Judgments citing this sectionSale of Goods Act, 1930 Chapter V
Title: Rights of Unpaid Seller Against the Goods
State: Central
Year: 1930
.....and available against the buyer. Section 54 - Sale not generally rescinded by lien or stoppage in transit (1) Subject to the provisions of this section, a contract of sale is not rescinded by the mere exercise by an unpaid seller of his right of lien or stoppage in transit. (2) Where the goods are of a perishable nature, or where the unpaid seller who has exercised his right of lien or stoppage in transit gives notice to the buyer of his intention to re-sell, the unpaid seller may, if the buyer does not within a reasonable time pay or tender the price, re-sell the goods within a reasonable time and recover from the original buyer damages for any loss occasioned by his breach of contract, but the buyer shall not be entitled to any profit which may occur on the re-sale. If such notice is not given, the unpaid seller shall not be entitled to recover such damages and the buyer shall be entitled to the profit, if any, on the re-sale. (3) Where an unpaid seller who has exercised his right of lien or stoppage in transit re-sells the goods, the buyer acquires a good title thereto as against the original buyer, notwithstanding that no notice of the re-sale has been given to the.....
View Complete Act List Judgments citing this sectionSale of Goods Act, 1930 Complete Act
Title: Sale of Goods Act, 1930
State: Central
Year: 1930
.....- How stoppage in transit is effected Section53 - Effect of sub-sale or pledge by buyer Section54 - Sale not generally rescinded by lien or stoppage in transit Chapter VI Section55 - Suit for price Section56 - Damages for non-acceptance Section57 - Damages for non-delivery Section58 - Specific performance Section59 - Remedy for breach of warranty Section60 - Repudiation of contract before due date Section61 - Interest by way of damages and special damages Chapter VII Section62 - Exclusion of implied terms and conditions Section63 - Reasonable time a question of fact Section64 - Auction sale Section64A - In contracts of sale, amount of increased or decreased taxes to be added or deducted Section65 - Repeal Section66 - Savings
List Judgments citing this sectionKarnataka 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.....
View Complete Act List Judgments citing this sectionGeographical Indications of Goods (Registration and Protection) Act, 1999 Section 8
Title: Registration to Be in Respect of Particular Goods and Area
State: Central
Year: 1999
(1) A geographical indication may be registered in respect of any or all of the goods, comprised in such class of goods as may be classified by the Registrar and in respect of a definite territory of a country, or a region or locality in that territory, as the case may be. (2) The Registrar shall classify the goods under sub-section (1), as far as may be, in accordance with the International classification of goods for the purposes of registration of Geographical indications. (3) The Registrar may publish in the prescribed manner an alphabetical index of classification of goods referred to in sub-section (2). (4) Any question arising as to the class within which any goods fall or the definite area as referred to in sub-section (1) in respect of which the geographical indication is to be registered or where any goods are not specified in the alphabetical index of goods published under sub-section (3) shall be determined by the Registrar whose decision in the matter shall be final.
View Complete Act List Judgments citing this sectionMultimodal Transportation of Goods Act, 1993 Section 20
Title: Notice of Loss of or Damage to Goods
State: Central
Year: 1993
(1) The delivery of the consignment to the consignee by the multimodal transport operator shall be treated as prima facie evidence of delivery of the goods as described in the multimodal transport document unless notice of the general nature of loss of, or damage to, the goods is given, in writing, by the consignee to the multimodal transport operator at the time of handing over of the goods to the consignee. (2) Where the loss or damage is not apparent, the provisions of sub-section (1) shall apply unless notice in writing is given by the consignee of the loss of, or damage to, the goods within six consecutive days after the day when the goods were handed over to the consignee. 1[Period of responsibility "20A. The responsibility of the multimodal transport operator for the goods under this Act shall cover the period from the time he has taken the goods in his charge to the time of their delivery.] ___________________ 1. Inserted by The Multimodal Transportation Of Goods (Amendment) Act, 2000 (Act No. 44 of 2000) w.e.f. 05.12.2000.
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