Bare Act Search Results

The Karnataka Stamp (Amendment) Act, 2015 Complete Act

State: Karnataka

Year: 2015

.....property, whichever is higher . (8) in article 32A,- (i) in column 2, after the words Security Deposit the words or for carrying on manufacture, trade, business or profession shall be inserted. (ii) in clause (ii), in column 3, after the words money advanced the words, subject to a minimum of rupees fifty , shall be inserted. (iii) in clause (iii), in column 3, after the words, money advanced the words, subject to a minimum of rupees one hundred , shall be inserted. (iv) in clause (v), in column 3, after the words, money advanced the words, subject to a minimum of rupees two hundred , shall be inserted. (v) in clause (v), in column 3, after the words, money advanced the words, subject to a minimum of rupees three hundred , shall be inserted. (9) in article 34, for clause (d) and entries relating thereto excluding exemption, the following shall be substituted, namely,- (d) for hypothecation of movable property, If the loan or debt is repayable on demand (i) where the loan amount does not exceeds rupees ten lakhs rupees ten for every rupees ten thousands or part thereof (ii) when the loan amount exceeds rupees ten lakhs rupees.....

Karnataka Value Added Tax (Amendment) Act, 2009 Section 1

Title: Short Title and Commencement

State: Karnataka

Year: 2009

(1) This Act may be called the Karnataka Value Added Tax ( Amendment) Act, 2009. (2) It shall come into force with effect from the First day of April,2009.

Karnataka Value Added Tax (Amendment) Act, 2009 Section 10

Title: Amendment of Section 53

State: Karnataka

Year: 2009

In section 53 of the principal Act, in sub-section (2), in clause (b), after the word "prescribed", the words "or notified by the Commissioner" shall be inserted.

Karnataka Value Added Tax (Amendment) Act, 2009 Complete Act

Title: Karnataka Value Added Tax (Amendment) Act, 2009

State: Karnataka

Year: 2009

Preamble - Karnataka Value Added Tax (Amendment) Act, 2009 Section 1 - Short title and commencement Section 2 - Amendment of section 2 Section 3 - Amendment of section 11 Section 4 - Amendment of section 19 Section 5 - Amendment of section 23 Section 6 - Amendment of section 27 Section 7 - Amendment of section 31 Section 8 - Amendment of section 35 Section 9 - Amendment of section 52 Section 10 - Amendment of section 53 Section 11 - Amendment of section 62 Section 12 - Amendment of section 64 Section 13 - Amendment of section 74 Section 14 - Amendment of Section 77

Karnataka Value Added Tax (Amendment) Act, 2009 Section 2

Title: Amendment of Section 2

State: Karnataka

Year: 2009

In the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) (hereinafter referred to as the principal Act), in section 2, after clause (13 ) ,the following shall be inserted, namely:- "(13-A) "Electronic tax register" means a secure fiscal electronic device meant to issue tax invoices or bills of sale and record the details of such sales, and includes a printer and a device to affix signature of the dealer or his agent. "

Karnataka Value Added Tax (Amendment) Act, 2009 Section 14

Title: Amendment of Section 77

State: Karnataka

Year: 2009

In section 77 of the principal Act,- (1) in the heading after the word "seals", a comma and the words ",electronic tax registers" shallbe inserted; (2) after sub-section (1) , the following sub-section shall be inserted, namely : "(1-A) Any registered dealer falling under sub-section (2-A) of section 31, who, (a) refuses to install an electronic tax register; or (b) refuses or fails to use the electronic register installed; or (c) removes or in any way tampers with the seal used to secure any electronic tax registerinstalled or destroys or attempts to destroy any electronic tax register installed, shall be liable on conviction by a Court, not inferior to that of a Magistrate of the First Class, to a fine of not less than five thousand rupees but not exceeding twenty five thousand rupees and imprisonment for a period not exceeding one year." The above translation of 2009 (2009: 5) be published in the official Gazette under clause (3) of Article 348 of the Constitution of India.

Karnataka Value Added Tax (Amendment) Act, 2009 Section 12

Title: Amendment of Section 64

State: Karnataka

Year: 2009

In section 64 of the principal Act, in sub-section (3), the following proviso shall be inserted, namely:- "Provided that in the case of an order passed by the appellate authority under section 62 allowing the appeal preferred in full, the condition specified in clause (a) shall not apply."

Karnataka Value Added Tax (Amendment) Act, 2009 Section 11

Title: Amendment of Section 62

State: Karnataka

Year: 2009

In section 62 of the principal Act, in sub-section (6-A), for clause (ii), the following shall be substituted, namely :- "(ii) The appellate authority shall pass an order by disposing of an appeal, within a period of ninety days from the date on which the hearing of the case was concluded."

Karnataka Value Added Tax (Amendment) Act, 2009 Section 13

Title: Amendment of Section 74

State: Karnataka

Year: 2009

In section 74 of the principal Act, in sub-section (4), for the words "failure", the words "failure to submit a copy of the audited statement of accounts " shall be and shall always be deemed to have been substituted;

Karnataka Value Added Tax (Amendment) Act, 2009 Section 9

Title: Amendment of Section 52

State: Karnataka

Year: 2009

In section 52 of the principal Act,- (1) in sub-section (1),- (a) after clause (b), the following clause shall be inserted, namely:- "(b-1) to direct such dealer to produce electronic tax register for examination;" ; (b) in clause (e), (i) after the word 'registers', the words "including electronic tax registers" shall be inserted ; (ii) after the word "records", the words "including electronic tax registers" shall be inserted; (2) after sub-section (1), the following shall be inserted, namely : "(1-A)The audit party authorized by the Comptroller and Auditor General of India shall have the power to direct any registered dealer to produce at such time and such place as it may specify, accounts, registers, electronic tax register and documents relating to his business activity for examination." ; (3) in sub-section (2), for the words, brackets and figure "officer authorised under sub-section (1)", the words, brackets, figures and alphabet "officer or audit party authorised under sub-section (1) or (1-a)" shall be substituted.