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Agricultural Income-tax Act, 1957 Section 41

Title : Tax when Payable

State : Karnataka

Year : 1957

..... notice of demand in section 31, for being allowed to pay the tax due, the3[assistant ..... substituted by act 23 of 1985 w.e.f. ..... substituted by act 5 of 1993 w.e.f. ..... omitted by act 29 of 1976 w.e.f. ..... inserted by act 14 of 1983 w.e.f. .....

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Agricultural Income-tax Act, 1957 Section 43A

Title : Recovery of Tax from Certain Other Persons

State : Karnataka

Year : 1957

..... [assistant commissioner of agricultural income-tax] under this section shall, if it remains unpaid, be a charge ..... the amount due under this act, whichever is less. ..... substituted by act 5 of 1993 w.e.f. ..... inserted by act 29 of 1976 w.e.f. .....

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Agricultural Income-tax Act, 1957 Section 45

Title : Refunds

State : Karnataka

Year : 1957

..... shall be entitled to a refund under this section in respect of such income. ..... relief is specifically provided elsewhere in this act, to entitle any person to any ..... the1[assistant commissioner of agricultural income-tax] that the amount of agricultural income .....

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Agricultural Income-tax Act, 1957 Section 45A

Title : Power to Withhold Refund in Certain Cases

State : Karnataka

Year : 1957

..... under this act is pending, and the2[assistant commissioner of agricultural income-tax] is of ..... is withheld under the provisions of sub-section (1), the state government shall pay ..... date of the order referred to in sub-section (1) to the date the refund is .....

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Agricultural Income-tax Act, 1957 Section 52

Title : Prosecution to Be at the Instance of the Joint Commissioner

State : Karnataka

Year : 1957

..... be proceeded against for an offence under section 50 or section 51 except at the instance of the1[joint ..... against any person under sub-section (1), the1[joint commissioner] shall call ..... substituted by act 5 of 1993 w.e.f. .....

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Agricultural Income-tax Act, 1957 Section 61

Title : Power to Grant Extension of Time for Returns, Etc.

State : Karnataka

Year : 1957

..... date before which the return under sub-section (1) of section 18 has to be furnished or, on application by ..... the1[assistant commissioner of agricultural income-tax] may in his discretion, ..... furnish the return or comply with the terms of a notice under this act .....

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Agricultural Income-tax Act, 1957 Section 70

Title : Power to Remove Difficulties

State : Karnataka

Year : 1957

..... inconsistent with the purposes of this act, as appear to it to be necessary or expedient ..... giving effect to the provisions of this act (otherwise than in relation to the ..... giving effect to the provisions of this act in consequence of the transition to the .....

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Karnataka Sales Tax Act, 1957 Section 3A

Title : Instructions to Subordinate Authorities

State : Karnataka

Year : 1957

..... tax payable under this act in respect of goods liable to tax under the act, ..... by a registered dealer liable to pay tax under the act, if he considers it necessary or expedient ..... sections 3a, 3b, 3c inserted by act 9 ..... section 3a - instructions to subordinate .....

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Karnataka Sales Tax Act, 1957 Section 3B

Title : Jurisdiction of Officers

State : Karnataka

Year : 1957

..... on the 3 [assistant commissioner of commercial taxes] by or under this act, shall, in respect of any specified ..... sections 3a, 3b, 3c inserted by act 9 of 1964 w.e.f ..... --in this section, the word "case" in relation to any ..... section 3b - jurisdiction of officers 1 .....

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Karnataka Sales Tax Act, 1957 Section 3C

Title : Change of Incumbent of an Office

State : Karnataka

Year : 1957

..... sections 3a, 3b, 3c inserted by act 9 of 1964 w.e.f. ..... in respect of any proceeding under this act, an assessing authority or any officer ceases ..... section 3c - change of incumbent of an office 1 [3c. .....

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