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Karnataka Tax on Entry of Goods Act, 1979 Complete Act

Title: Karnataka Tax on Entry of Goods Act, 1979

State: Karnataka

Year: 1979

.....18 - Powers to order production of account and powers of entry, inspection and seizure Section 18A - Recognition of sales tax check posts or barriers for the purposes of the Act Section 18B - Transit of goods by road through the State and issue of Transit pass Section 19 - Forwarding agency, etc., to submit returns Section 20 - Submission of certain records, by owners, etc., of vehicles and boats Section 21 - Offences and penalties Section 22 - Cognizance of offences Section 23 - Composition of offences Section 24 - Offences by Companies Section 25 - Assessment, etc., not to be questioned in prosecution Section 26 - Bar of certain proceedings Section 27 - Courts not to set aside or modify assessment except as provided in this Act Section 28 - x x x Section 28A - Burden of proof Section 28B - Refund of tax in certain cases Section 29 - Assignment of proceeds of the tax Section 30 - Power to make rules Section 30A - Assessment of tax in certain cases Section 31 - Laying of Rules and Notifications before the State Legislature Section 32 - Power to remove difficulties Schedule I - FIRST SCHEDULE Schedule II - SECOND SCHEDULE

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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.....

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Karnataka 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.....

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Karnataka Tax on Entry of Goods Act, 1979 Preamble 1

Title: Karnataka Tax on Entry of Goods Act, 1979

State: Karnataka

Year: 1979

THE KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979 [ACT No. 27 OF 1979 ] [17thMay, 1979] PREAMBLE An Act to provide for the levy of tax on entry of goods into local areas for consumption, use or sale therein. WHEREAS it is expedient to provide for the levy by the State Government of a tax on the entry of goods into local areas for consumption, use or sale therein; BE it enacted by the Karnataka State Legislature in the Thirtieth Year of the Republic of India as follows:-

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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.....

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Karnataka Tax on Entry of Goods Act, 1979 Chapter II

Title: Levy of Tax

State: Karnataka

Year: 1979

.....area under sub-section (1), or (ii) in respect of which tax has been paid or has become payable under section 4-B of the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979)]. 7 [(4) The provisons of sub-sections (3) shall not apply unless the dealer preferring claim under the said sub-section furnishes to the assessing authority declaration in the prescribed form obtained from the prescribed authority and duly filled and signed by the dealer who is liable to pay tax on such goods under this Act or the stockist who is liable to pay tax on such goods under the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979), as the case may be.] 8 [(4A) Notwithstanding anything contained in sub-sections (2) and (3), where a dealer purchases any scheduled goods within the same local area from another dealer having more than one place of business in two different local areas, he shall not be eligible for prefering claim under sub-section (3) of section 3 unless such dealer furnishes to the assessing authority adeclaration in the prescribed form obtained from the selling dealer.] (5) Where a dealer brings or causes to be brought goods into a local area and claims.....

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Karnataka Tax on Entry of Goods Act, 1979 Chapter I

Title: Preliminary

State: Karnataka

Year: 1979

.....Taxes in the State; 7 [(3a) "8 [Joint Commissioner]" means the 8 [Joint Commissioner] ofCommercial Taxes appointed under the Karnataka Sales Tax Act,1957 (Karnataka Act 25 of 1957) ;] 9 [(4) 'dealer' means any person who in the course of business, whether on his own account or on account of a principal or any other person, brings, or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes an occasional dealer. Explanation I.--An industrial, commercial or trading undertaking of theGovernment of Karnataka, the Central Governement or any other State Government, a local authority, a company, a Hindu undivided family, an Aliyasanthana family, a firm, a society, a club or an association which carries on such business shall be deemed to be a dealer for purposes of this Act. Explanation II.--A society (including a co-operative society) club or firm or an association which, whether or not in the course of business, buys, sells, supplies or distributes goods from or to its members for cash, or for deferred payment or for commission, remuneration or other valuable consideration, shall.....

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Karnataka Tax on Entry of Goods Act, 1979 Section 2

Title: Definitions

State: Karnataka

Year: 1979

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Karnataka Tax on Entry of Goods Act, 1979 Section 3

Title: Levy of Tax

State: Karnataka

Year: 1979

.....No tax shall be levied on a defence unit which causes entry of any goods liable to tax under the Act, into a local area for use by it in the manufacture, repair or research and development of defence and defence related goods.] 10 [(7) Every manufacturer who brings or causes to be brought any goods into a local area or every dealer who brings or causes to be brought any goods into the State, the aggregate value of which is not less than one lakh rupees in a year and any other dealer who brings or causes to be brought any goods into a local area, the aggregate value of which is not less than two lakh rupees, shall not be liable to pay tax for that year:] Provided that every non-resident dealer including his agent or manager, or every occassional dealer shall be liable to pay the tax each year at the rates specified irrespective of the aggregate value of the goods brought or caused to be brought into the local area during the year. (8) The tax shall be assessed, levied and collected in such manner and in such installments if any, as may be prescribed. (9) Subject to such rules as may be prescribed the Assessing Authority may assess a dealer for any year as if, the.....

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Karnataka Tax on Entry of Goods Act, 1979 Chapter III

Title: Return, Assesment, Payment, Recovery and Collection of Taxes

State: Karnataka

Year: 1979

.....amount due under this Act from suchdealer: 4 [Provided that in the case of a dealer whose total turnover in any year under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) is not more than seven lakh fifty thousand rupees, shall submit statements for each month in accordance with this sub-section once in a quarter and pay in advance the full amount of tax payable for every quarter within twenty days after the close of that quarter to which such tax relates.] 5 [(2) If default is committed in the payment of tax for any month or quarter as the case may be, beyond ten days, whether or not a statement as required under sub-section (1) is filed; or if the amount of tax paid is less than the amount of tax payable for any month or quarter as the case may be, the dealer defaulting payment of tax or making short payment of tax shall, in addition to the tax, pay interest calculated at the rate of two per cent per month from the date of such default or short payment to the date of payment of such tax.] 6 [(3)] If at the end of the year it is found that the amount of tax paid in advance by any 7 [x x x] dealer for any month or for the whole year in the aggregate was less.....

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