Title : Deduction of Tax at Source in the Case of Certain Goods
State : Karnataka
Year : 2003
1[(1) Notwithstanding anything contained in this Act, every registered dealer purchasing oil seeds or non-refined oil or oil cake or scrap of iron and steel or any other goods as may be notified by the Commissioner, for use in manufacture or processing or any other purpose as may be notified by the Commissioner, shall deduct out of the amounts payable by him to the registered dealer selling such goods to him, an amount equivalent to the tax payable on the sale of such goods under section 4. (2) No such deduction shall be made under sub-section (1), if the amounts payable by them are in respect of sales of any goods, in the course of inter-State trade or commerce or, in the course of export out of the territory of India or, import into the territory of India or, outside the State. ..... View Complete Act List Judgments citing this sectionTitle : Tax Invoices and Bills of Sale
State : Karnataka
Year : 2003
(1) A registered dealer effecting a 1[sale of taxable goods or exempt goods along with any taxable goods, in excess of the prescribed value] shall issue at the time of the sale, a tax invoice marked as original for the sale, containing the particulars prescribed, and shall retain a copy thereof. (2) A tax invoice marked as original shall not be issued to any registered dealer in circumstances other than those specified in sub-section (1), and in a case of loss of the original, a duplicate may be issued where such registered dealer so requests. 2[(3) A registered dealer,- (a) selling non-taxable goods; or (b) opting to pay tax by way of composition under section 15 and selling any goods; or (c) permitted to pay tax under section 16 selling any goods; in excess of the prescribed..... View Complete Act List Judgments citing this sectionTitle : Penalties Relating to the Keeping of Records
State : Karnataka
Year : 2003
(1) Any dealer who fails to keep and maintain proper records, 4[and submission of audited statement of accounts] 1[or submit a copy of the agreement entered into for execution of civil works contract] in accordance with Sections 31 or by order of the prescribed authority shall be liable to a 2[penalty of not exceeding] 3[two thousand rupees if such failure is the first during any year or five thousand rupees if such failure is the second or subsequent during that year] and, in addition, 2[a further penalty not exceeding two hundred rupees] per day for so long as the failure continues after being given an opportunity to show cause against such imposition of penalty. (2) Any dealer who fails to retain records and accounts in accordance with Sections 32 and 33, after being given the..... View Complete Act List Judgments citing this sectionTitle : Short Title and Commencement
State : Maharashtra
Year : 2009
(1) This Act may be called the Bombay Motor Vehicles Tax (Amendment) Act, 2009. (2) It shall be deemed to have come into force on the 26th October 2009. View Complete Act List Judgments citing this sectionTitle : Special Evidential Requirements Relating to Banks
State : Karnataka
Year : 2003
The prescribed authority may require any bank or any officer thereof to furnish such information, document or statement for the purpose of any proceedings under this Act, and any person failing to comply with such requirement without valid reason shall be liable to penalty under Section 75. View Complete Act List Judgments citing this sectionTitle : Amendment of First Schedule to Bom. Lxv of 1958
State : Maharashtra
Year : 2009
In the FIRST SCHEDULE to the Bombay Motor Vehicles Tax Act, 1958 (Bom. LXV of 1958) (hereinafter referred to as "the principal Act"), in clause A,-- (a) in sub-clause IV,-- (i) in entry (1), after sub-entry (f), the following sub-entry shall be added, namely:-- "(g) Jeep type motor cab (black and yellow) permitted to carry more than six passengers 5,000"; but not exceeding twelve passengers, excluding driver, for every passenger: Provided that, different rates of tax may be specified for the different Jeep type motor cab (black and yellow) on the basis of number of passengers permitted to be carried. (ii) in entry (3), for sub-entry (a), the following sub-entry shall be substituted, namely :- "(a) Ordinary omnibuses, permitted to carry more than six passengers,..... View Complete Act List Judgments citing this sectionTitle : Agents Liable to Pay Tax
State : Karnataka
Year : 2003
(1) Notwithstanding anything contained in any law for the time being in force including this Act, every person who, for an agreed commission or brokerage, buys or sells on behalf of any principal who is a resident of the State shall be liable to tax under this Act at the rate or rates leviable thereunder in respect of such purchase or sale, notwithstanding that such principal is not a dealer or that the turnover of purchase or sale relating to such principal is less than the minimum specified in sub-sections (1), (2) and (3) of Section 22. (2) The principal shall not be liable to tax on his turnover in respect of which the agent is liable to tax under sub-section (1), and the burden of proving that the turnover has been effected through an agent liable to tax under the said..... View Complete Act List Judgments citing this sectionTitle : Composition of Tax
State : Karnataka
Year : 2003
(1) Subject to such conditions and in such circumstances as may be prescribed, any dealer other than a dealer who purchases or obtains goods from outside the State or from outside the territory of India, liable to pay tax as specified in Section 4 and, 2[(a) whose total turnover 3[in a year] does not exceed an amount as may be notified by the State Government which shall not exceed fifty lakh rupees, and who is not a dealer falling under clause (b) or (c) or (d) below;] (b) who is a dealer executing works contracts; or (c) who is a hotelier, restaurateur, caterer; 4[or dealer running a sweetmeat stall or an ice cream parlour] 5[or bakery or any other class of dealers as may be notified by the Government] (d) who is a mechanised crushing unit producing 6[granite or any other..... View Complete Act List Judgments citing this sectionTitle : Requirement to Provide Documents and Information
State : Karnataka
Year : 2003
Notwithstanding anything to the contrary contained in this Act, the prescribed authority may, for any purpose related to the administration or enforcement of this Act, by notice, require any person to provide the prescribed authority, within such reasonable time as is stipulated in the notice, with any information or additional information, including a return under this Act, or any other document, whether inside or outside the State. View Complete Act List Judgments citing this sectionTitle : Time of Sale of Goods
State : Karnataka
Year : 2003
(1) Notwithstanding anything contained in the Sale of Goods Act, 1930 (Central Act 3 of 1930), for the purpose of this Act, and subject to subsection (2), the sale of goods shall be deemed to have taken place at the time of transfer of title or possession or incorporation of the goods in the course of execution of any works contract whether or not there is receipt of payment: Provided that where a dealer issues a tax invoice in respect of such sale within fourteen days from the date of the sale, the sale shall be deemed to have taken place at the time the invoice is issued. (2) Where, before the time applicable in sub-section (1), the dealer selling the goods issues a tax invoice in respect of such sale or receives payment in respect of such sale, the sale shall, to the extent that..... View Complete Act List Judgments citing this section