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KARNATAKA AGRICULTURAL INCOME-TAX (AMENDMENT) RULES, 1982

KARNATAKA AGRICULTURAL INCOME-TAX (AMENDMENT) RULES, 1982

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KARNATAKA AGRICULTURAL INCOME-TAX (AMENDMENT) RULES, 1982[1]

PREAMBLE

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.--

Rule - 1. Title and commencement.

(1)     These rules may be called the Karnataka Agricultural Income-tax (Amendment) Rules, 1982.

(2)     They shall come into force at once.

Rule - 2. Insertion of a new Rule 37-A.

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".

Rule - 3. Insertion of new 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.

 

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[1] Published in the Karnataka Gazette, Extraordinary, dated 8-6-1982, vide Notification No. FD 66 CAX 78, dated 8-6-1982