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Start Free TrialKarnataka Excise Act, 1965(Karnataka) Section 5
Title: Joint Commissioner of Excise and Deputy Commissioner of Excise
State: Karnataka
Year: 1965
Section 5 - Joint Commissioner of Excise and Deputy Commissioner of Excise 1[4A.2[Joint Commissioner of Excise and Deputy Commissioner of Excise].-- (1) The State Government may appoint, by notification, as many2[Joint Commissioners of Excise or Deputy Commissioners of Excise] as it thinks fit, for such area or areas as may be specified in the notification. (2)2[A Joint Commissioner of Excise or a Deputy Commissioner of Excise] appointed under sub-section (1), shall exercise such powers and perform such duties and functions assigned to a Deputy Commissioner under this Act, as may be specified by the State Government in the notification, and thereupon the Deputy Commissioner shall not be competent to exercise the powers or perform the duties and functions so specified. (3)2[A Joint Commissioner of Excise or a Deputy Commissioner of Excise] shall be subordinate to the Excise Commissioner and shall be subject to the control of the Excise Commissioner and the State Government.] _______________________________ 1. Inserted by Act 1 of 1971 w.e.f. 7-8-1970. 2. Substituted by Act 21 of 1998 w.e.f.28-5-1998.
View Complete Act List Judgments citing this sectionKarnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Section 18
Title: Revision by Commissioner Additional Commissioner, Joint Commissioner and Deputy Commissioner
State: Karnataka
Year: 1976
.....to section 8, sub-section (4) of this section and section 18-A, be final; (iii) by the Joint Commissioner under sub-section (2) shall, subject to section 8, section 17, sub-sections (3) and (4) of this section and section 18-A, be final; and (iv) by the Deputy Commissioner under sub-section (1) shall, subject to section 8, section 17, sub-sections (3) and (4) of this section and section 18-A, be final.] 2[(7)] Any employer, not being an officer of Government or any person objecting to an order passed under3[sub-sections (3) and (4)] may appeal to the High Court within sixty days from the date on which the order was communicated to him: Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid, if it is satisfied that the assessee had sufficient cause for not preferring the appeal within time. 2[(8)] The appeal shall be in the prescribed form, shall be varified in the prescribed manner and shall be accompained by a fee of one hundred rupees. 2[(9)] The High Court shall, after giving both parties to the appeal a reasonable opportunity of being heard pass such order thereon as it thinks fit. _______________________________ .....
View Complete Act List Judgments citing this sectionKarnataka Sales Tax Act, 1957 Section 3
Title: Appointment of Commissioner, Additional Commissioner, Joint Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioner of Commercial Taxes, a State Representative and Commercial Tax Officer
State: Karnataka
Year: 1957
.....shall be competent,-- (i) to prepare and sign applications, appeals and other documents; (ii) to appear, represent, act and plead; (iii) to receive notices and other processes; and (iv) to do all other acts connected with such proceedings, on behalf of the State Government or any officer appointed under this Act.] ________________________________ 1. Inserted by Act 10 of 1983 w.e.f. 1.4.1983. 2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 3. Inserted by Act 9 of 1970 w.e.f. 1.4.1970. 4. Re-numbered by Act 9 of 1970 w.e.f. 1.4.1970. 5. Inserted by Act 30 of 1962 w.e.f. 1.10.1962 by notification. Text of the notification is at page 429. 6. Omitted by Act 9 of 1964 w.e.f. 27.2.1964. 7. Inserted by Act 36 of 1986 w.e.f. 8.10.1986. 8. Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
View Complete Act List Judgments citing this sectionKarnataka Tax on Entry of Goods Act, 1979 Section 15
Title: Revisional Powers of Commissioner, Additional Commissioner, Joint Commissioner and Deputy Commissioner
State: Karnataka
Year: 1979
.....and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment. (4) The power under sub-sections (1) to (3) shall be exercisable only within a period of four years from the date of the order sought to be revised was passed. Explanation.--In computing the period of limitation for the purpose of sub-section (4) any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded;] _______________________________ 1. Substituted by Act 18 of 1994 w.e.f. 1-4-1994. 2. Substituted by Act 7 of 1997 w.e.f. 1-4-1997.
View Complete Act List Judgments citing this sectionKarnataka Sales Tax Act, 1957 Section 21
Title: Revisional Powers of [X X X] Joint Commissioners
State: Karnataka
Year: 1957
.....(2) shall be exercisable only within a period of four years from the date on which the order was passed. (4) No order shall be passed under sub-section (1) or sub-section (2)enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.] 7 [(5) The power under this section shall not be exercisable in respect of matters subjected to appeal under section 20.] 8 [(6) Every order passed in revision under this section shall subject to the provisions of sections 22 to 24 and 25-A, be final. Explanation.--For the purposes of this section, 'record' shall include all records relating to any proceedings under this Act available at the time of examination by 2 [x x x] the Joint Commissioner.] _______________________________ 1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964. 2. Omitted by Act 4 of 1999 w.e.f. 1.4.1999. 3. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 4. Substituted by Act 4 of 1999 w.e.f. 1.4.1999. 5. Omitted by Act 9 of 1986 w.e.f. 1.4.1986. 6. Inserted by Act 18 of 1978 w.e.f. 1.9.1978. 7. Inserted by Act 9 of 1986 w.e.f. 1.4.1986. 8. Inserted by Act 11 of 1993 w.e.f. 1.4.1993. .....
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Section 63-A
Title: Revisional Powers of Joint Commissioner
State: Karnataka
Year: 2003
..... (2) The Joint Commissioner shall not exercise any power under this section, if.- (a) the time for appeal against the order has not expired; or (b) more than four years have expired after the passing of the order sought to be revised. (3) The Joint Commissioner shall pass order under this section within a period of one year from the date of initiation of proceeding or calling for the records under this section, as the case may be. (4) Every order passed in revision under this section shall, subject to the provisions of sections 63 and 64 be final. (5) In computing the period of limitation for the purpose of sub-section (2), any period, during which any proceeding under this Section is stayed by an order or injunction of any court, shall be excluded. (6) For the purposes of this Section, 'record' shall include all records relating to any proceedings under this Act available at the time of examination by the Joint Commissioner.] ______________________________ 1. Inserted by Act 4 of 2006 w.e.f. 1.4.2006.
View Complete Act List Judgments citing this sectionKarnataka Tax on Luxuries Act, 1979 Section 10
Title: Revisional Powers of Joint Commissioner and Commissioner
State: Karnataka
Year: 1979
.....has been given to the proprietor or the stockist to show cause against the proposed enhancement. (5) The power under this section shall not be exercisable in respect of matters subjected to appeal under section 9. (6) Every order passed in revision under sub-section (1) shall, subject to the provisions of section 10A and sub-section (2) of this section, be final. (7) Every order passed in revision under sub-section (2), shall subject to the provisions of sections 10A and 11B, be final. Explanation I.--For the purposes of this section, "the record" shall include all records relating to any proceedings under this Act available at the time of examination by the Commissioner or the Joint Commissioner. Explanation II.--In computing the period of limitation under this section, the period during which any proceedings under this section is stayed by an order or injunction of any court shall be excluded.] ______________________________________ 1. Sub-section 1 to 7 substituted by Act 7 of 1997w.e.f. 1.4.1997.
View Complete Act List Judgments citing this sectionAgricultural Income-tax Act, 1957 Section 52
Title: Prosecution to Be at the Instance of the Joint Commissioner
State: Karnataka
Year: 1957
52. Prosecution to be at the instance of the1[Joint Commissioner] (1) A person shall not be proceeded against for an offence under section 50 or section 51 except at the instance of the1[Joint Commissioner.] (2) Before instituting proceedings against any person under sub-section (1), the1[Joint Commissioner] shall call upon such person to show cause why proceedings should not be instituted against him. (3) The1[Joint Commissioner] may either before or after the institution of proceedings compound any such offences. ________________________ 1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 13A
Title: Powers of [Director-general or Director],[Chief Commissioner or Commissioner] and [Joint Commissioner] to Make Enquiries
State: Central
Year: 1957
1[13A. Powers of2[Director-General or Director],3[Chief Commissioner or Commissioner] and4[Joint Commissioner] to make enquiries The2[Director-General or Director], the5[Chief Commissioner or Commissioner]and the6[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that7[an Assessing Officer] has under this Act in relation to the making of enquiries] ________________________ 1. Inserted by Act 46 of 1964, Section 13 w.e.f. 1-4-1965. 2. Substituted by Act 4 of 1988, Section 127, for "Director of Inspection" w.e.f. 1-4-1988. 3. Substituted by Act 4 of 1988, Section 127, for "Commissioner" w.e.f. 1-4-1988. 4. Substituted by Act 4 of 1988, Section 127, for "Inspecting Assistant Commissioner" w.e.f. 1-4-1988. 5. Substituted by Act 4 of 1988, Section 127, for "Commissioner of Wealth-tax" w.e.f. 1-4-1988. 6. Substituted by Act 4 of 1988, Section 127, for "Inspecting Assistant Commissioner of Wealth-tax" w.e.f. 1-4-1988. 7. Substituted by Act 4 of 1988, Section 127, for "a Wealth-tax Officer" w.e.f. 1-4-1988.
View Complete Act List Judgments citing this sectionAgricultural Income-tax Act, 1957 Section 32A
Title: Revisional Powers of Joint Commissioner
State: Karnataka
Year: 1957
.....shall be passed under sub-section (1) enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.] 5[(4) The power under this section shall not be exercisable in respect of issues which are the subject matter in appeal under section 32 or section 34 or in a revision before the High Court;] 6[Explanation.--For the removal of doubts, it is hereby declared that subject to the provisions of sub-section (2), the revisional power conferred on the1[Joint Commissioner] by sub-section (1) shall be exercisable in respect of an order passed under this Act, by any authority subordinate to him before or after the conferment of revisional power on him.] ________________________ 1. Inserted by Act 14 of 1983 w.e.f. 1.12.1982. 2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 3. Omitted by Act 18 of 1994 w.e.f. 1.4.1994. 4. Substituted by Act 12 of 1991 w.e.f. 1.4.1991. 5. Inserted by Act 18 of 1994 w.e.f. 1.4.1994. 6. Inserted by Act 23 of 1985 w.e.f. 1.12.1982.
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