Title : Return, Assesment, Payment, Recovery and Collection of Taxes
State : Karnataka
Year : 1979
..... payment of tax or making short payment of tax shall, in addition to the tax, pay interest ..... 8 - payment and recovery of tax (1) the tax under this act shall be paid ..... 3 [either prospectively or retrospectivelty] the tax payable under this act,- (i) by any .....
View Complete Act List Judgments citing this sectionTitle : Payment of Tax for Entry of Goods Escaping Assessment
State : Karnataka
Year : 1979
..... to pay in addition to the tax assessed under sub-section (1) a ..... the best of its judgement the tax payable by a dealer in respect ..... of the year to which the tax relates, proceed to assess or re- ..... period has escaped assessment to tax or has been under assessed .....
View Complete Act List Judgments citing this sectionTitle : Return, Assessment, Payment, Recovery and Collection of Taxes
State : Karnataka
Year : 1979
..... any amount by way of tax or purporting to be by way of tax at a rate exceeding the ..... 6 - assessment and collection of tax (1) if the 1 [luxury tax officer] is satisfied that the ..... payment of tax or making short-payment of tax shall, in addition to the tax, pay .....
View Complete Act List Judgments citing this sectionTitle : Levy of Tax
State : Karnataka
Year : 1979
..... (5) where any amount is collected by way of tax or purporting to be by way of tax in contravention of section 3a at any time ..... collect any amount by way of tax or purporting to be by way of tax at a rate or rates exceeding the .....
View Complete Act List Judgments citing this sectionTitle : Karnataka Tax on Luxuries Act, 1979
State : Karnataka
Year : 1979
..... section 6 - assessment and collection of tax section 6a - collection of tax by a registered 2[proprietor or stockist] and ..... iii - levy of tax on luxuries section 4b - levy of tax on luxuries section 4c - reduction in tax liability chapter .....
List Judgments citing this sectionTitle : Payment and Disbursement of Amounts Wrongly Collected by Dealers as Tax
State : Karnataka
Year : 1979
..... any amount is collected by way of tax or purporting to be by way of tax in contravention of section 3a at any ..... collected by way of tax or purporting to be by way of tax from any person by ..... it was realised by way of tax provided an application in writing in .....
View Complete Act List Judgments citing this sectionTitle : Collection of Tax by a Registered 2[Proprietor or Stockist] and Forfeiture of Illegal or Excess Collection of Taxes
State : Karnataka
Year : 1979
..... collect any amount by way of tax or purporting to be by way of tax at a rate exceeding the rate ..... any amount by way of tax or purporting to be by way of tax under this act, nor ..... provisions of sub-section (1), the luxury tax officer, after giving such 1 [ .....
View Complete Act List Judgments citing this sectionTitle : Levy of Tax
State : Karnataka
Year : 1979
..... false, he shall be liable to pay the tax on such goods in addition to the penalty ..... payable under section 4-b of the karnataka tax on luxuries act, 1979 (karnataka ..... contained in sub-section (1) or sub-section (2), no tax shall be levied on and collected from .....
View Complete Act List Judgments citing this sectionTitle : Levy of Tax on Luxuries
State : Karnataka
Year : 1979
..... state ; 1 [(ia) on which tax under the karnataka sales tax act, 1957 (karnataka ..... the production of proof as may be prescribed, no tax shall be leviable on the value of stock ..... , there shall be levied and collected a tax on the turnover of stock of luxuries in .....
View Complete Act List Judgments citing this sectionTitle : Payment of Tax in Advance
State : Karnataka
Year : 1979
..... payment of tax or making short payment of tax shall, in addition to the tax, pay interest ..... such dealer to pay in addition to the tax, by way of penalty, a sum 5 [calculated at ..... year it is found that the amount of tax paid in advance by any 7 [x x x] dealer .....
View Complete Act List Judgments citing this section