Bare Act Search Results

Karnataka 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.

Karnataka 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.

Karnataka Tax on Entry of Goods Act, 1979 Chapter V

Title: Appeal and Revision

State: Karnataka

Year: 1979

.....other person objecting to an order passed by the appellate authority 1 [under section 13 or an order passed by a revisional authority under 2 [sub-section (3)] of section 15] may appeal to the Appellate Tribunal within a period of sixty days from the date on which the order was communicated to him. (2) The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1) 3 [but within a further period of one hundred and eighty days] if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period. 4 [(2A) The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal against the order of the 5 [Deputy Commissioner] or the 5 [Joint Commissioner] has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed against such order or any part thereof, file 6 [at any time before the appeal is finally heard] a memorandum of cross objections, verified in the prescribed manner against any part of the order of the 5 [Deputy Commissioner] or the 5 [Joint.....

Karnataka Tax on Luxuries Act, 1979 Section 11

Title: Appeal to the Appellate Tribunal

State: Karnataka

Year: 1979

.....its discretion, give such directions as it thinks fit, in regard to the payment of tax, if the appellant furnishes sufficient security to its satisfaction in such form and manner as may be prescribed. (7) (a) The Appellate Tribunal may, on the application either of the appellant or of the respondent, review any order passed by it under sub-section (5) on the basis of facts which were not before it when it passed the order: Provided that no such application shall be preferred more than once in respect of the same order. (b) The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which the application relates was communicated to the applicant and , where the application is preferred by any person other than an officer empowered by the State Government under sub-section (1), it shall be accompanied by a fee equal to that which had been paid in respect of the appeal : Provided that if the application for review is preferred within ninety days from the date on which the order to which application relates is communicated to the applicant, the application shall be accompanied by half the fee which had been.....

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.....

Karnataka Tax on Entry of Goods Act, 1979 Section 14

Title: Appeal to the Appellate Tribunal

State: Karnataka

Year: 1979

.....its discretion, give such directions as it thinks fit, in regard to the payment of tax, if the appellant furnishes sufficient security to its satisfaction in such form and manner as may be prescribed. (7) (a) The Appellate Tribunal may, on the application either of the appellant or of the respondent, review any order passed by it under subsection (5) on the basis of facts which were not before it when it passed the order : Provided that no such application shall be preferred more than once in respect of the same order. (b) The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which application relates was communicated to the applicant ; and where the application is preferred by any person other than an officer empowered by the State Government under sub-section (1), it shall be accompained by a fee equal to that which had been paid in respect of the appeal : Provided that if the application for review is preferred within ninety days from the date on which the order to which application relates is communicated to the applicant, the application shall be accompained by half the fee which had been paid.....

Karnataka Tax on Luxuries Act, 1979 Chapter IV

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

State: Karnataka

Year: 1979

.....under this Act. (2) Where a1[proprietor or stockist] dies, his executor, administrator or other legal representative shall be deemed to be the1[proprietor or stockist] for the purpose of this Act and the provisions of this Act shall apply to him in respect of the business of the deceased1[proprietor or stockist] : Provided that, in respect of any tax or penalty assessed as payable by any such1[proprietor or stockist] or any tax or penalty which would have been payable by him under this Act, if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands. (3) When an undivided Hindu family or Aliya Santhana family liable to pay tax or penalty is partitioned, the assessment of the tax and the imposition of the penalty shall be made as if no partition of the family has taken place, and every person who was a member of the family before the partition shall be jointly and severally liable to pay the tax or penalty assessed or imposed.] ______________________________________ 1. Substituted by Act 7 of 1997 w.e.f. 1.4.1997.

Karnataka Tax on Entry of Goods Act, 1979 Section 11

Title: Tax Payable on Transfer of Business, Etc

State: Karnataka

Year: 1979

.....tax and the imposition of penalty shall be made as if no partition of the family had taken place and every person who was a member of the family before the partition shall be jointly and severally liable to pay the tax or penalty assessed or imposed. (4) Where a1[x x x] dealer dies, his executor, administrator or other legal representative shall be deemed to be the1[x x x] dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased1[x x x] dealer, provided that, in respect of any tax or penalty assessed as payable by any such dealer or any tax or penalty which would have been payable by him under this Act if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands. _______________________________ 1. Omitted by Act 13 of 1982 w.e.f. 1-4-1982.

Maharashtra Khar Lands Development Act, 1979 Complete Act

State: Maharashtra

Year: 1979

.....section in the village in which the lands included in the scheme are situated, it shall come into force and shall have effect as if it were enacted in this Act. SECTION 09: EXECUTION OF SCHEME After any scheme has come into force, the Khar Lands Development Officer shall execute the scheme. SECTION 10: POWER TO VARY SCHEME If after any scheme has come into force, the State Government on an application made to it suo moto, is satisfied that the scheme is defective on account of any error, irregularity or informality or on account of any other reason it is necessary to vary the scheme, then :- (a) where, in the opinion of the State Government, the proposed variation does not vary the scheme in any material particulars, the State Government may, by order, published in the prescribed manner in the village, and at the headquarters of the taluka. in which the lands included under the scheme are situated, sanction the variation; (b) where, in the opinion of the State Government, the proposed variation would vary the scheme in any material particulars, the State Government may cause such variation to be published for inviting objections as if it were a draft scheme to be published.....

Karnataka Tax on Entry of Goods Act, 1979 Section 13

Title: Appeals

State: Karnataka

Year: 1979

.....that period. (3) (a) No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the tax and penalty not disputed in the appeal. (b) Notwithstanding that an appeal has been preferred under subsection (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred: Provided that the appellate authority may in its discretion give such directions as it thinks fit in regard to the payment of tax or other amount payable under clause (b) if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed. (4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner. 3 [(4A) Notwithstanding anything contained in sub-section (1), the appeals filed before the Deputy Commissioner of Commercial Taxes on or before the date of commencement of Karnataka Taxation Laws (Amendment) Act, 2000 and pending on such date shall be deemed to have been filed before the Joint Commissioner and such appeals shall be disposed off by him in accordnace with this.....