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Whereas, the draft of
the rules further to amend the Karnataka Agricultural Income-tax Rules, 1957
was published as required by sub-section (1) of Section 63 of the Karnataka Agricultural
Income-tax Act, 1957 (Karnataka Act 22 of 1957) in the Notification No. FD 66
CAX 78, dated 22nd November, 1978 in Part IV, Section 2-C(i) of the Karnataka
Gazette, Extraordinary, dated the 23rd November, 1978 inviting objections and
suggestions from all persons likely to be affected thereby on or before the
23rd December, 1978. And whereas, the said
Gazette was made available to public on 23rd November, 1978. And whereas, no
objections or suggestions have been received by the State Government on the
said' draft. Now, therefore, in
exercise of the powers conferred by sub-section (1) of Section 63 of the
Karnataka Agricultural Income-tax Act, 1957 (Karnataka Act 22 of 1957), the
Government of Karnataka hereby make the following rules, namely.-- (1)
These rules may be called
the Karnataka Agricultural Income-tax (Amendment) Rules, 1982. (2)
They shall come into force
at once. After Rule 37 of the
Karnataka Agricultural Income-tax Rules, 1957 (hereinafter referred to as said
rules) the following rule shall be inserted, namely.-- "37. Form of
Summons. The summons requiring
the attendance of any person or the production of any document for the purposes
of Section 38 of the Karnataka Agricultural Income-tax Act, 1957, shall be in
Form 28-B". After Form 28-A of
the said rules the following new form shall be inserted, namely.-- "FORM
28-B [See
Rule 37-A] Form of Summons under
the Karnataka Agricultural Income-tax Act, 1957 Summons to appear and/or
produce documents To ?...................... ?....................... ?....................... Whereas your
attendance is necessary to give evidence/whereas the following documents (here
describe the document in sufficient detail to permit of their identification
with reasonable certainty) are required with reference to an inquiry under the
Karnataka Agricultural Income-tax Act/1957 (here, enter briefly the subject of
the inquiry) pending before me, you are hereby summoned to appear in person to
produce, or cause to be produced the said documents before me on the ...
.......day of............19......... .at. ...... . .O' Clock at
place..................and not to depart thence until permitted by me. Given under my hand
and seal this.......... .,.....day of. . . .. .19...............Seal. Signature Official designation. These words should be
omitted where the summons, is for the production of documents only. ? [1] Published
in the Karnataka Gazette, Extraordinary, dated 8-6-1982, vide Notification No.
FD 66 CAX 78, dated 8-6-1982KARNATAKA
AGRICULTURAL INCOME-TAX (AMENDMENT) RULES, 1982[1]
PREAMBLE