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Start Free TrialSpecial Tax on Entry of Certain Goods Act, 2004 Complete Act
Title: Special Tax on Entry of Certain Goods Act, 2004
State: Karnataka
Year: 2004
Preamble 1 - SPECIAL TAX ON ENTRY OF CERTAIN GOODS ACT, 2004 Chapter I Section 1 - Short title, extent and commencement Section 2 - Definitions Chapter II Section 3 - Levy and collection of tax Section 4 - Reduction in tax liability Section 5 - Power to exempt tax Chapter III Section 6 - Tax authorities, returns, assessments, payments, recovery, etc. Section 7 - Burden of proof Section 8 - Protection of action in good faith Section 9 - Courts not to set aside or modify assessment, except, as provided in this Act Chapter IV Section 10 - Offences and penalties Section 11 - Offences by companies Section 12 - Cognizance of offences Section 13 - Compounding of offences Chapter V Section 14 - Power to remove difficulties Section 15 - Power to make rules
List Judgments citing this sectionSpecial Tax on Entry of Certain Goods Act, 2004 Preamble 1
Title: Special Tax on Entry of Certain Goods Act, 2004
State: Karnataka
Year: 2004
THE KARNATAKA SPECIAL TAX ON ENTRY OF CERTAIN GOODS ACT, 20041 [Act, No. 29 of 2004] [9th August, 2004] PREAMBLE An Act to provide for levy of special tax on the entry of certain goods into local areas for consumption, use or sale therein. Whereas it is expedient to provide for levy of special tax by the Government, on the entry of certain goods into local areas for consumption, use or sale therein; Be it enacted by the Karnataka State Legislature in the fifty fifth year of the Republic of India as follows: _________________ 1. First Published in the Karnataka Gazette Extra-ordinary on the 11th day of August, 2004.
View Complete Act List Judgments citing this sectionSpecial Tax on Entry of Certain Goods Act, 2004 Section 8
Title: Protection of Action in Good Faith
State: Karnataka
Year: 2004
(1) No suit, prosecution or other proceedings shall lie against any officer or servant of the Government for any action taken or purporting to be taken under this Act, without the previous sanction of the Government, and no such suit, prosecution or other proceeding shall be instituted after the expiry of six months from the date of action complained of. (2) No officer or servant of the Government shall be liable in respect of any such action in any Civil or Criminal proceedings, if the action taken was in good faith in the course of execution of duties imposed on him or the discharge of functions entrusted to him by or under this Act.
View Complete Act List Judgments citing this sectionSpecial Tax on Entry of Certain Goods Act, 2004 Chapter I
Title: Preliminary
State: Karnataka
Year: 2004
.....come into force on such date as the Government may, by notification, appoint and different dates may be appointed for different provisions of this Act. Section 2 - Definitions (1) In this Act, unless the context otherwise requires: (a) Assessee means a person by whom tax is payable; (b) Assessing authority means.- (i) in the case of an importer, who is a dealer, the authority as specified under the Karnataka Sales Tax Act; (ii) in the case of an importer, other than a dealer, the officer-in charge of the check post, established under the Karnataka Sales Tax Act through which the notified goods are brought into the State or the Officer who intercepts the goods vehicles while transporting the notified goods if it is intercepted in places other than Check Post, or the Assistant Commissioner of Commercial Tax appointed under the Karnataka Sales Tax Act having jurisdiction over the area, in which such importer ordinarily resides; (c) Dealer means a dealer as defined under the Karnataka Sales Tax Act; (d) Entry of goods into a local area with all its grammatical variations and cognate expressions, means entry of notified goods into a local area from any place outside.....
View Complete Act List Judgments citing this sectionSpecial Tax on Entry of Certain Goods Act, 2004 Section 2
Title: Definitions
State: Karnataka
Year: 2004
.....from any place outside the State for consumption, use or sale therein; (e) Goods vehicle means a goods vehicle as defined in clause (m-1) of sub-section (1) of section 2 of Karnataka Sales Tax Act; (f) Government means the Government of Karnataka; (g) Importer means a person who brings or causes to be brought any notified goods whether on his own account or on account of a principal or any other person, into a local area, from any place out side the State for consumption, use or sale therein or who owns the notified goods at the time of entry into the local area from any place outside the State; (h) Karnataka Sales Tax Act means the Karnataka Sales Tax Act, 1957 (Karnataka Act No.25 of 1957); (i) Local area means an area within the limits of a local authority; (j) Notified Goods means the goods notified by the Government from time to time for the purpose of this Act; (k) Person includes any company or association or body of individuals whether incorporated or not, a firm, a local authority, a Hindu Undivided Family, a society, a club, an individual or the Government of any other state or Union Territory; (l) State means the State of Karnataka; (m) Tax means.....
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 Chapter III
Title: Tax Authorities, Returns, Assessments, Payments, Recovery, Etc.
State: Karnataka
Year: 2004
.....for any action taken or purporting to be taken under this Act, without the previous sanction of the Government, and no such suit, prosecution or other proceeding shall be instituted after the expiry of six months from the date of action complained of. (2) No officer or servant of the Government shall be liable in respect of any such action in any Civil or Criminal proceedings, if the action taken was in good faith in the course of execution of duties imposed on him or the discharge of functions entrusted to him by or under this Act. Section 9 - Courts not to set aside or modify assessment, except, as provided in this Act No suit or other proceeding shall, except as expressly provided in this Act, be instituted in any Court to set aside or modify any assessment made under this Act.
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 sectionSpecial Tax on Entry of Certain Goods Act, 2004 Section 3
Title: Levy and Collection of Tax
State: Karnataka
Year: 2004
(1) Subject to other provisions of this Act, there shall be levied and collected a tax on the entry of any notified goods into any local area for consumption, use or sale therein, on the value of the notified goods at the rate specified 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.
View Complete Act List Judgments citing this sectionSpecial Tax on Entry of Certain Goods Act, 2004 Section 7
Title: Burden of Proof
State: Karnataka
Year: 2004
(1) For the purpose of assessment of tax under this Act, the burden of proving that the notified goods brought into or caused to be brought into a local area, is not liable to tax under this Act, shall be on such importer. (2) Where an importer furnishes, issues or produces bill of sale, voucher, declaration, certificate or any other document which he knows or has reason to believe to be false with a view to support or make any claim that he or any other importer is not liable to be taxed under this Act, the assessing authority shall on detecting such furnishing or issue or production, direct the importer furnishing, issuing or producing such a bill of sale, voucher, declaration, certificate or other documents to pay as penalty,- (i) in the case of first detection, three times the tax levied or leviable in respect of such goods; and (ii) in the case of second or subsequent detection, five times the tax levied or leviable in respect of such goods: Provided that before issuing any direction for payment of penalty under this sub-section, the assessing authority shall give to the importer an opportunity of being heard against the levy of such penalty.
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