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Sections
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Section 1 - Short title, extent and commencement
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Section 2 - Definitions
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Section 3 - Appointment of Commissioner, Additional Commissioner, Joint Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioner of Commercial Taxes, a State Representative and Commercial Tax Officer
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Section 3A - Instructions to subordinate authorities
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Section 3B - Jurisdiction of officers
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Section 3C - Change of incumbent of an office
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Section 4 - Omitted
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Section 5 - Levy of tax on sale or purchase of goods
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Section 5A - Taxation of Industrial Inputs
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Section 5B - Levy of tax on transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract
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Section 5C - Levy of tax on the transfer of the right to use any goods
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Section 6 - Levy of purchase tax under certain circumstances
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Section 6A - Burden of proof
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Section 6B - Levy of turnover tax
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Section 6BB - Omitted
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Section 6C - Omitted
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Section 6D - Levy of cess
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Section 7 - Liability to taxation under this Act of transactions
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Section 8 - Exemption of tax
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Section 8A - Power of State Government to notify exemptions and reductions of tax
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Section 9 - Act to apply to non--resident dealers with certain modifications and additions
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Section 10 - Registration of dealers, commission agents, etc
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Section 10A - Procedure for registration
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Section 10B - Suo motu registration
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Section 11 - Agents liable to pay tax
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Section 12 - Returns and assessment
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Section 12A - Assessment of escaped turnover
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Section 12AA - Assessment in cases of price variation or price revision
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Section 12B - Payment of tax in advance
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Section 12C - Summary assessment of certain dealers
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Section 12D - Cancellation of assessment in certain cases
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Section 12E - Assessment of corporate bodies
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Section 13 - Payment and Recovery of Tax
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Section 13A - Payment of interest
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Section 13B - Power to withhold refund in certain cases
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Section 13C - Purchase by the State Government in auction of property
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Section 13D - Special powers for recovery of amounts due to Government
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Section 14 - Recovery of tax or penalty or any other amount from certain other persons
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Section 14A - Issuance of Clearance Certificates to registered dealers
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Section 15 - Tax payable on transfer of business, etc
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Section 16 - Assessment of legal representatives
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Section 17 - Composition of Tax [x x x]
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Section 17A - Rounding off of tax, etc.
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Section 18 - Collection of tax by dealers
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Section 18A - Penalty for collection in contravention of section 18
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Section 18 - Payment and disbursement of amounts wrongly collected by dealer as tax
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Section 19 - Certain dealers to collect and pay tax
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Section 19A - Deduction of tax at source in case of works contract
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Section 19 - Deduction of tax at source in other cases
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Section 19B - Power of Government to notify deferred payment of tax, etc., for sick industries and riot affected industries
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Section 19C - Power of Government to notify exemption of tax or deferred payment of tax for new industries
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Section 20 - Appeals
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Section 21 - Revisional powers of [x x x] Joint Commissioners
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Section 21A - Deferment of refund in certain cases
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Section 22 - Appeal to the Appellate Tribunal
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Section 22A - Revisional powers of Additional Commissioner and Commissioner
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Section 22B - Limitation in regard to passing of orders in respect of certain proceedings
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Section 23 - Revision by High Court in certain cases
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Section 24 - Appeal to High Court
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Section 24A - Objections to Jurisdiction
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Section 25 - Petitions, applications and appeals to High Court to be heard by a Bench of not less than two Judges
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Section 25A - Rectification of mistakes
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Section 25B - Levy of tax on Sugarcane
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Section 26 - Accounts to be maintained by dealers
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Section 26A - Audit of account
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Section 27 - Certain dealers to issue [544][and obtain] Bill or Cash Memorandum
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Section 28 - Powers to order production of accounts and powers of entry, inspection and seizure
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Section 28A - Establishment of checkpost or barrier and inspection of goods while in transit
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Section 28AA - Transit of goods by road through the State and issue of transit pass
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Section 28AAA - Power to purchase in case of under valuation of goods to evade tax
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Section 28B - Forwarding agency, etc., to declare and submit returns
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Section 28C - Submission of certain records, by owners, etc., of goods vehicles and boats
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Section 29 - Offences and penalties
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Section 30 - Cognizance of offences
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Section 31 - Summary disposal of certain cases
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Section 31 - Composition of offences
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Section 31A - Offences by Companies
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Section 32 - Assessment, etc., not to be questioned in prosecution
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Section 33 - Bar of certain proceedings
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Section 34 - Limitation for certain suits and prosecutions
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Section 35 - Courts not to set aside or modify assessments except as provided in this Act
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Section 36 - Appearance before any Authority in proceedings
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Section 36A - Power to summon persons to give evidence
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Section 37 - Disclosure of information respecting assessees
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Section 38 - Power to make Rules
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Section 39 - Laying of rules and notifications before the State Legislature
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Section 40 - Repeal and savings
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Section 41 - Power to remove difficulties
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Section 42 - Provisions relating to Appellate Tribunal
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Section 43 - Assessments to tax or taxes in certain cases
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Schedule I - FIRST SCHEDULE
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Schedule II - SECOND SCHEDULE
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Schedule III - THIRD SCHEDULE
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Schedule IV - FOURTH SCHEDULE
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Schedule V - FIFTH SCHEDULE
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Schedule VI - SIXTH SCHEDULE
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Schedule VII - SEVENTH SCHEDULE
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Schedule VIII - EIGHTH SCHEDULE
KARNATAKA
SALES TAX ACT, 1957
Preamble 1 - THE KARNATAKA SALES TAX ACT,
1957
THE[1][KARNATAKA]
SALES TAX ACT, 1957.
[Act, No. 25 of 1957]
[29th September, 1957]
PREAMBLE
An Act to consolidate and amend the laws
relating to the levy of tax on the purchase or sale of goods.
WHEREAS it is expedient to consolidate and amend the laws
relating to the levy of tax on the purchase or sale of goods in the[2][State
of Karnataka];
BE it enacted by the[3][Karnataka
State] Legislature in the Eighth Year of the Republic of India as follows:--
Section 1 - Short title, extent and commencement
(1)
This Act may be called the[4][Karnataka]
Sales Tax Act, 1957.
(2)
It extends to the whole of the[5][State
of Karnataka].
(3)
This section shall come into force at once,
and the rest of the Actshall come into force on such[6][date]
as the State Government may by notification in the official Gazette appoint.
Section 2 - Definitions
(1)
In this Act, unless the context otherwise
requires,--
(2)
"agriculture" with its grammatical
variations includes horticulture, the raising of crops, grass or garden produce
and grazing but does not include dairy farming, poultry farming, stock breeding
and mere cutting of wood;
(3)
"agriculturist" means a person who
cultivates land personally;
(4)
"agricultural produce or horticultural
produce" shall not be deemed to include tea, [7][beedi
leaves, raw cashew, timber, wood, tamarind] [8][and
such produce [9][except coffee] as has been
subject to any physical, chemical or other process for being made fit for consumption,
save mere cleaning, grading, sorting or drying;]
(5)
"Appellate Tribunal" means [10][the
Karnataka Appellate Tribunal constituted under the Karnataka Appellate Tribunal
Act, 1976;]
(6)
"assessee" means a person by whom a
tax is payable;
(7)
[11]["assessing authority" means an [12][Commercial
Tax Officer] or [13][Assistant
Commissioner of Commercial Taxes] or any other officer of the Commercial Taxes
Department authorised to make any assessment by or under this Act;]
(8)
[14][[15][["Deputy
Commissioner"] means any person appointed to be an [16] [Deputy
Commissioner of Commercial Taxes] under section 3;]
(9)
[17]["body corporate" means a corporation, a
company as defined under the Companies Act, 1956 (Central Act 1 of 1956) and a
Company incorporated outside India but does not include,--
(10)
a corporation sole;
(11)
a co-operative society registered under any
law relating to cooperative societies; and
(12)
any other body corporate, not being a company
as defined in the Companies Act, 1956, which the State Government may, by
notification in the official Gazette, specify in this behalf.]
(13)
[18]["Brand name" means a name or trade mark
registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of
1958);]
(14)
[19][[20]['business'
includes,--
(15)
any trade, commerce or manufacture or any
adventure or concern in the nature of trade, commerce or manufacture, whether
or not such trade, commerce, manufacture, adventure or concern is carried on
with a motive to make gain or profit and whether or not any profit accrues from
such trade, commerce, manufacture, adventure or concern; and
(16)
?any
transaction in connection with, or incidental or ancillary to such trade,
commerce, manufacture, adventure or concern;]
(17)
"casual trader" means a person who
has, whether as principal, agent or in any other capacity, occasional
transactions of a business nature involving the buying, selling, supply or
distribution of goods in the State, whether for cash or for deferred payment,
or for commission, remuneration, or other valuable consideration;]
(18)
"Commissioner" means any person
appointed to be a Commissioner of Commercial Taxes under section 3;
(19)
"[21][Assistant
Commissioner of Commercial Taxes]" or "[22] [Commercial
Tax Officer]" means any person appointed to be a [23][Assistant
Commissioner of Commercial Taxes] or [24][Commercial
Tax Officer] respectively under section 3;
(20)
[25]["Company" shall have the meaning assigned to
it in the Companies Act, 1956 (Central Act 1 of 1956);]
(21)
"to cultivate" with its grammatical
variations and cognate expressions means to carry on any agricultural
operation;
(22)
"to cultivate personally" means to
cultivate on one's own account,-
(23)
by one's own labour, or
(24)
?by the
labour of one's own family, or
(25)
?by
servants on wages payable in cash or kind but not in crop share, or by hired
labour under one's personal supervision or the personal supervision of any
member of one's family;
Explanation
I.-- A person who is a widow or a minor or is subject to any physical or mental
disability shall be deemed to cultivate the land personally if it is cultivated
by her or his servants or by hired labour.
Explanation
II.--In the case of undivided family, the land shall be deemed to have been
cultivated personally, if it is cultivated by any member of such family.
(26)
[26]["dealer" means any person who carries on the
business of buying, selling, supplying or distributing goods, directly or
otherwise, whether for cash or for deferred payment, or for commission,
remuneration or other valuable consideration, and includes,--
(27)
[27][an industrial, commercial or trading undertaking of
the [28][Government of Karnataka],
the Central Government, a State Government of any State, other than the [29][State
of Karnataka]], a local authority, company, a Hindu undivided family, an
Aliyasanthana family, a firm, a society, a club or an association which carries
on such business;
(28)
?a
casual trader;
(29)
a commission agent, a broker or del credere
agent or an auctioneer or any other mercantile agent by whatever name called,
who carries on the business of buying, selling, supplying, or distributing
goods on behalf of any principal;
(30)
a non-resident dealer or an agent of a
non-resident dealer, a local branch of a firm or company or association situated
outside the State;
(31)
a person who sells goods produced by him by
manufacture or otherwise; [30][(vi)
a miller who carries on such business;]
(32)
[31][a person engaged in the business of transfer otherwise
than in pursuance of a contract of property in any goods for cash, deferred
payment or other valuable consideration;
(33)
a person engaged in the business of transfer
of property in goods (whether as goods or in some other form) involved in the
execution of a works contract;
(34)
a person engaged in the business of delivery
of goods on hire purchase or any system of payment by instalments;
(35)
a person engaged in the business of transfer
of the right to use any goods for any purpose (whether or not for a specified
period) for cash, deferred payment or other valuable consideration.]
[32][Explanation 1].--A society (including a co-operative
society), club or firm or an association which, whether or not in the course of
business, buys, sells, supplies or distributes goods from or to its members for
cash, or for deferred payment or for commission, remuneration or other valuable
consideration, shall be deemed to be a dealer for the purposes of this Act;
[33][Explanation 2.--The Central Government or [34][a
State Government or a local authority or a statutory body] which whether or
not, in the course of business, buy, sell, supply or distribute goods, directly
or otherwise, for cash or deferred payment or for commission, remuneration or
other valuable consideration shall be deemed to be a dealer for the purposes of
this Act;]
[35][Explanation 3.--In respect of the transfer of the right
to use feature films, the person who transfers such right to the exhibitor and
from whom the exhibitor derives the right to make such use shall be deemed to
be the dealer under this clause;]
Exception.--
An agriculturist who sells exclusively agricultural produce grown on land
cultivated by him personally [36][or
a person who is exclusively engaged in poultry farming and sells the products
of such poultry farm] shall not be deemed to be a dealer within the meaning of
this clause:]
[37][Provided that where the agriculturist is a company [38][x
x x] and is selling pepper, [39][cardamom,
rubber [40][timber, wood, raw cashew] or
coffee] grown on land cultivated by it personally, directly or otherwise, such
company [41][x x x] shall be deemed to be
a dealer in respect of turnovers relating to sales of such produce.]
(36)
"[42] [Joint
Commissioner]" means any person appointed to be a [43][Joint
Commissioner] of Commercial Taxes under section 3;
(37)
[44]["goods" means all kinds of movable property
(other than newspapers, actionable claims, stocks and shares and securities)
and includes livestock, all materials, commodities, and articles [45][(including
goods, as goods or in some other form involved in the execution of a works
contract or those goods to be used in the fitting out, improvement or repair of
movable property)] and all growing crops, grass or things attached to, or
forming part of the land which are agreed to be severed before sale or under the
contract of sale;]
(38)
[46]["goods vehicle" means any kind of vehicle used
for carriage of goods either solely or in addition to passengers (other than
aeroplanes and rail coaches) and includes push cart, animal drawn cart,
tractor-trailer and the like;]
(39)
[47][[48]["[49][Additional
Commissioner]" means any person appointed to be a [50] [Additional
Commissioner] of Commercial Taxes under section 3;]
(40)
[51][x x x]
(41)
[52][x x x]
(42)
[53]["miller" means a person who engages himself in
rice milling operations in a rice mill or in causing operations in an oil
mill [54][or in a saw mill] or in
dehusking in a decorticating [55] [factory
or ginning and pressing operation in a ginning factory [56][curing
of coffee seeds in a coffee curing works] and includes a person] who, or the authority
which, has the ultimate control over the affairs of [57] [such
mill or such factory] 30 [or such works] and when the said affairs are
entrusted to a manager, managing director or managing agent, such manager,
managing director or managing agent;
Explanation.--For
the purpose of this clause,--
(43)
"rice mill" means the plant and
machinery with which, and the premises including the precincts thereof in which
or in any part of which, rice milling operation is carried on;
(44)
"oil mill" means the plant and machinery
with which oil is extracted from oil seeds; [58][x
x x]
(45)
[59]["saw mill" means the plant and machinery with
which and the premises including the precincts thereof in which or in any part
of which, sawing operation is carried on;
(46)
[60][x x x]]
(47)
["Coffee curing works" means the
plant and machinery with which and the premises including the precincts thereof
in which or in any part of which, curing of coffee seeds is carried on.]
(48)
[61]["decorticating factory" means any machinery
with which the groundnut seeds are separated from groundnuts (with husk);] 18
[and]
(49)
[62]["ginning factory" means the plant and
machinery with which cotton is ginned and pressed into bales.]
(50)
"notification" means a notification
published in the Official Gazette;
(51)
[63]["place of business" means any place where a
dealer purchases or sells goods and includes,--
(52)
any warehouse, godown or other place where a
dealer stores or processes his goods;
(53)
any place where a dealer produces or
manufactures goods;
(54)
any place where a dealer keeps his books of
account;
(55)
in any case where a dealer carries on
business through an agent (by whatever name called), the place of business of
such agent;]
(56)
"prescribed" means prescribed by
rules made under this Act;
(57)
"registered dealer" means a dealer
registered under this Act;
(58)
[64]["sale" with all its grammatical variations and
cognate expressions means every transfer of the property in goods [65][(other
than by way of a mortgage, hypothecation, charge or pledge)] by one person to
another in the course of trade or business for cash or for deferred payment or
other valuable consideration, [66][and
includes,--
(59)
[67][a transfer otherwise than in pursuance of a contract of
property in any goods for cash, deferred payment or other valuable consideration;]
(60)
a transfer of property in goods (whether as
goods or in some other form) involved in the execution of a works contract;
(61)
?a
delivery of goods on hire purchase or any system of payment by instalments.
(62)
a transfer of the right to use any goods for
any purpose (whether or not for a specified period) for
cash, deferred payment or other valuable consideration;]
Explanation
1.--A transfer of property involved in the supply or distribution of goods by a
society (including a co-operative society), club, firm or any association to
its members, for cash, or for deferred payment or other valuable consideration,
whether or not in the course of business, shall be deemed to be a sale for the
purposes of this Act.
[68][Explanation 2.-- x x x]
Explanation
3.--
(63)
The sale or purchase of goods [69][other
than in the course of inter-State trade or commerce or in the course of import
or export] shall be deemed, for the purposes of this Act, to have taken place
in the State wherever the contract of sale or purchase might have been made, if
the goods are within the State,--
(64)
in the case of specific or ascertained goods,
at the time the contract of sale or purchase is made; and
(65)
?in the
case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller or by
the purchaser, whether the assent of the other party is prior or subsequent to
such appropriation.
(66)
where there is a single contract of sale or
purchase of goods situated at more places than one, the provisions of clause
(a) shall apply as if there were separate contracts in respect of the goods at
each of such places.
(67)
[70][Notwithstanding anything contained in the Sale of Goods
Act, 1930 (Central Act 3 of 1930), for the purpose of this Act, the transfer of
property in goods (whether as goods or in some other form) involved in the
execution of a works contract shall be deemed to have taken place in the State,
if the goods are within the State at the time of such transfer, irrespective of
the place where the agreement for works contract is made, whether the assent of
the other party is prior or subsequent to such transfer;
(68)
Notwithstanding anything contained in the
Sale of Goods Act, 1930 (Central Act 3 of 1930), for the purpose of this Act,
the transfer of the right to use any goods for any purpose (whether or not for
a specified period) shall be deemed to have taken place in the State, if such
goods are for use within the State, irrespective of the place where the
contract of transfer of the right to use the goods is made.]
[71][Explanation 3-A.--Every transaction of supply by way of
or as a part of any service or in any other manner whatsoever, of goods, being
food or any other article for human consumption or any drink (whether or not
intoxicating) where such supply or service is for cash, deferred payment or
other valuable consideration, shall be deemed to be a sale of those goods by
the person making the supply and purchase of those goods by the person to whom
such supply is made;]
Explanation
4.--Notwithstanding anything to the contrary contained in this Act or any other
law for the time being in force, two independent sales or purchases shall, for
the purposes of this Act, be deemed to have taken place,--
(69)
when the goods are transferred from a principal
to his selling agent and from the selling agent to the purchaser, or
(70)
when the goods are transferred from the
seller to a buying agent and from the buying agent to his principal, if the
agent is found in either of the cases aforesaid,--
(71)
to have sold the goods at one rate and to
have passed on the sale proceeds to his principal at another rate, or
(72)
to have purchased the goods at one rate and
to have passed them on to his principal at another rate, or
(73)
?not to
have accounted to his principal for the entire collections or deductions made
by him in the sales or purchases effected by him on behalf of his principal, or
(74)
to have acted for a fictitious or
non-existent principal;]
[72][Explanation 4-A.--Every transfer of property in goods by
the Central Government, any State Government, a statutory body or a local
authority for cash or for deferred payment or other valuable consideration,
whether or not in the course of business, shall be deemed to be a sale for the
purposes of this Act.]
[73][Explanation 5.-x x x]
(75)
[74]["State Representative" means any person
appointed to be the State Representative under section 3;][75][and
includes an officer empowered by the Commissioner under section 3 to perform
the functions of a State Representative;]
(76)
"tax" means a tax leviable under
the provisions of this Act;
(77)
[76]["taxable turnover" means the turnover on which
a dealer shall be liable to pay tax as determined after making such deductions
from his total turnover and in such manner as may be prescribed, but shall not
include the turnover of purchase or sale in the course of inter-State trade or
commerce or in the course of export of the goods out of the territory of India
or in the course of import of the goods into the territory of India;
(78)
"total turnover" means the
aggregate turnover in all goods of a dealer at all places of business in the
State, whether or not the whole or any portion of such turnover is liable to
tax, including the turnover of purchase or sale in the course of inter-State
trade or commerce or in the course of export of the goods out of the territory
of India or in the course of import of the goods into the territory of India;]
(79)
"turnover" means the aggregate
amount for which goods are bought or sold, or supplied or distributed [77][or
delivered or otherwise disposed of in any of the ways referred to in clause
(t)] by a dealer, either directly or through another, on his own account or on
account of others, whether for cash or for deferred payment or other valuable
consideration;
[78][Proviso x x x]
Explanation.--Subject
to such conditions and restrictions, if any, as may be prescribed, in this
behalf--
(80)
[79][x x x]
(81)
the amount for which goods are sold include
any sums charged for anything done by the dealer in respect of the goods sold
at the time of or before the delivery thereof;
(82)
[80][ x x x]
(83)
where for accommodating a particular
customer, a dealer obtains goods from another dealer and immediately disposes
of the same to the said customer, the sale in respect of such goods shall be
included in the turnover of the latter dealer but not in that of the former;
(84)
[81]["works contract" includes any agreement for
carrying out for cash, deferred payment or other valuable consideration, the
building, construction, manufacture, processing, fabrication, erection,
installation, fitting out, improvement, modification, repair or commissioning
of any movable or immovable property;]
(85)
[82][x x x]
(86)
[83]["year" means the year commencing on the first
day of April.]
(87)
The [84][Karnataka]
General Clauses Act, 1899 ([85][Karnataka]
Act III of 1899), shall apply for the interpretation of this Act as it applies
for the interpretation of a [86][Karnataka]
Act.
Section 3 - Appointment of Commissioner, Additional Commissioner, Joint Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioner of Commercial Taxes, a State Representative and Commercial Tax Officer
3.
Appointment of Commissioner, [87][[88] [Additional
Commissioner]], [89][Joint Commissioners] of
Commercial Taxes, [90][Deputy Commissioners] of
Commercial Taxes, [91][Assistant Commissioner
of Commercial Taxes], a [92][State Representative]
and [93][Commercial
TaxOfficer]
(1)
[94][The State Government may appoint a Commissioner of
Commercial Taxes and as many [95][[96] [Additional
Commissioner]] of Commercial Taxes, [97][Joint
Commissioners] of Commercial Taxes, [98][Deputy
Commissioner] of Commercial Taxes, [99][Assistant
Commissioner of Commercial Taxes], [100][a
State Representative] and [101][Commercial
Tax Officers], as they think fit for the purpose of performing the functions
respectively conferred on them by or under this Act [102][or
by or under any other law for the time being in force.] [103][x
x x]
(2)
[104][The Commissioner may, empower an officer not below the
rank of a[105] [Assistant
Commissioner of Commercial Taxes] [106][or
an Advocate or a Chartered Accountant or a Sales Tax Practitioner enrolled in
the prescribed manner] to perform the functions of a State Representative.]
(3)
[107][In proceedings before the Appellate Tribunal, the State
Representative shall be competent,--
(4)
to prepare and sign applications, appeals and
other documents;
(5)
to appear, represent, act and plead;
(6)
?to
receive notices and other processes; and
(7)
to do all other acts connected with such
proceedings, on behalf of the State Government or any officer appointed under
this Act.]
Section 3A - Instructions to subordinate authorities
[108][[109][3A. Instructions to
subordinateauthorities
(1)
The State Government and the Commissioner may
from time to time, issue such orders, instructions and directions to all
officers and persons employed in the execution of this Act as they may deem fit
for the administration of this Act, and all such officers and persons shall
observe and follow such orders, instructions and directions of the State
Government and the Commissioner: Provided that no such orders, instructions, or
directions shall be issued so as to interfere with the discretion of any
Appellate Authority in the exercise of its appellate functions.
(2)
Without prejudice to the generality of the
foregoing power, the Commissioner may, on his own motion or on an application
by a registered dealer liable to pay tax under the Act, if he considers it
necessary or expedient so to do, for the purpose of maintaining uniformity in
the work of assessments and collection of revenue, clarify the rate of tax
payable under this Act in respect of goods liable to tax under the Act, and all
officers and persons employed in the execution of this Act shall observe and
follow such clarification.
[110][Provided that no such application shall be entertained
unless it is accompanied by proof of payment of such fee, paid in such manner,
as may be prescribed.]
(3)
All officers and persons employed in the
execution of this Act, shall observe and follow such administrative instructions
as may be issued to him for his guidance by the [111][Joint
Commissioner] within whose jurisdiction he performs his functions.]]
Section 3B - Jurisdiction of officers
[112][3B. Jurisdiction of officers
(1)
[113][(a) The [114][Additional
Commissioners] shall perform their functions in respect of such areas or of
such dealers or classes of dealers or of such cases or classes of cases as
the [115][Commissioner] may direct.]
[116][(b) x x x]
[117][(c)] The [118][Joint
Commissioners] shall perform their functions in respect of such areas or of
such dealers or classes of dealers or of such cases or classes of cases as
the [119][Commissioner] may direct.
[120][(d)] Where any directions issued under [121][clause
(c)] have assigned to two or more [122][Joint
Commissioners], the same area or the same dealers or classes of dealers, or the
same cases or classes of cases, they shall perform their functions in
accordance with any orders which the Commissioner may make for the distribution
and allocation of the work to be performed.
(2)
(a) The [123][Deputy
Commissioners] shall perform their functions in respect of such areas or of
such dealers or classes of dealers or of such cases or classes of cases as
the [124][Commissioner] may direct.
(b)
Where any directions issued under clause (a) have assigned totwo or more [125][Deputy
Commissioners], the same area or the same dealers or classes of dealers or the
same cases or classes of cases, they shall perform their functions in
accordance with any orders the Commissioner may make for the distribution and
allocation of the work to be performed.
(3)
(a) The [126][Commercial
Tax Officers] and the [127][Assistant
Commissioner of Commercial Taxes] shall perform their functions in respect of
such areas or of such dealers or classes of dealers or such cases or classes of
cases as the Commissioner may direct.
(b)
Where any directions issued under clause (a) have assigned to two or more [128][Commercial
Tax Officers] or [129][Assistant
Commissioner of Commercial Taxes], as the case may be, the same area or the
same dealers or classes of dealers or the same cases or classes of cases, they
shall perform their functions in accordance with any orders which the
Commissioner may make for the distribution and allocation of the work to be
performed.
(4)
(a) The Commissioner may, by general or
special order in writing, direct that the powers conferred on the [130][Assistant
Commissioner of Commercial Taxes] by or under this Act, shall, in respect of
any specified case or classes of cases or any specified dealers or classes of
dealers be exercised by the [131][Deputy
Commissioner.]
(b)
Where an order under clause (a) is issued, then for the purposes of any case or
dealer in respect of which any such order applies, reference in this Act or in
any rule made there under to the[132] [Assistant
Commissioner of Commercial Taxes] or assessing authority shall be deemed to be
references to the [133][Deputy
Commissioner.]
Explanation.--In
this section, the word "case" in relation to any dealer specified in
any order or direction issued there under means all proceedings under this Act
in respect of any year which may be pending on the date of such order or
direction or which may have been completed on or before such date, and includes
also all proceedings under this Act which may be commenced after the date of
such order or direction in respect of any year.]
Section 3C - Change of incumbent of an office
[134][3C. Change of incumbent of anoffice
Whenever
in respect of any proceeding under this Act, an assessing authority or any
officer ceases to exercise jurisdiction and is succeeded by another who has and
exercises jurisdiction, the authority or officer so succeeding may continue the
proceeding from the stage at which the proceeding was left by his predecessor:
Provided
that the assessee concerned may demand that before the proceeding is so
continued the previous proceeding or any part thereof be re-opened or that
before any order of assessment is passed against him, he be re-heard.]
Section 4 - Omitted
[135][4. x x x]
Section 5 - Levy of tax on sale or purchase of goods
(1)
[136][Every dealer shall pay for each year tax on his taxable
turnover at the rate of [137][ten
percent] at the point of first sale.]
[138][Provisos x x x]
(2)
[139][ x x x]
(3)
[140][Notwithstanding anything contained in sub-section (1),
in the case of [141] [x
x x] glass bottles, the tax shall be payable by a dealer, at every point of
sale at the rate of [142][ten
per cent] on the taxable turnover, in each year relating to such goods.]
(4)
[143][[144] [Notwithstanding
anything contained in sub-section (1), in the case of silk fabrics, the tax
shall be payable by a dealer, at every point of sale at the rate of four
percent on the taxable turnover in each year relating to such goods:
Provided
where the own manufactured silk fabrics are sold to a dealer liable to tax
under this Act, the sale of such silk fabrics shall not be deemed to be a sale
by a dealer liable to tax under this Act.]
Explanation.--For
the purpose of this sub-section and sub-section (8) of section 17, "silk
fabrics" means [145][silk
fabrics in which the proportion of silk is sixty percent or more by weight of
the total fibre content] but excluding any cloth on which a duty under the
Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central
Act 58 of 1957), has been levied.]
(5)
[146][ x x x ]
(6)
[147][Notwithstanding anything contained in sub-section
(5), [148] [every dealer,] shall,
whatever be the quantum of his total turnover, be liable to pay tax at the rate
specified in this Act, [149][on
the sale of any goods which he has purchased in the course of inter-State trade
or commerce in respect of which the concessional rate of tax under clause (b)
of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been
levied.]]
(7)
Notwithstanding anything contained in
sub-section (1), the tax under this Act shall be levied?
(a)
in the case of the sale of any of the goods
mentioned in column(2) of the Second Schedule, by the first or the earliest of
successive dealersin the State who is liable to tax under this section, a tax
at the rate specified in the corresponding entry of column (3) of the said
Schedule, on the [150][taxable
turnover] of sales of such dealer in each year relating to such goods:
[151][Provided that in respect of sale by the State Government
of any of the goods mentioned in [152][Serial
Number 6 of Part 'L' and Serial Number 2 of Part 'O'] of the Second Schedule,
the State Government shall be deemed to be the first dealer in the State and
shall be entitled to collect the tax under section 19:]
[153][2nd proviso x x x]
[154][Explanation x x x]
[155][Proviso x x x]
[156][Provided also that in respect of sale of goods mentioned
in [157][Serial Number 11-A of Part
'F', Serial Number 12 of Part 'M' and [158][Serial
Number 5 of Part 'P' and Serial Number 1 of Part 'K'],] of the Second Schedule,
the sale by one oil company to another oil company shall not be deemed to be a
sale by the first or the earliest of successive dealers in the State but the
sale by the latter company to another person not being an oil company shall be
deemed to be the sale by the first or the earliest of successive dealers in the
State liable to tax.]
[159][[160][Provided
further that where any goods liable to tax under this Act are produced or
manufactured by a dealer with the [161][brand
name or trade mark], of any other dealer and which are not used by the latter
as [162][raw materials, component
parts or packing materials] as defined under the explanation to section 5-A,
the sale of such goods by the dealer who has produced or manufactured to the
dealer who is the brand name or trade mark holder, shall not be deemed to be,
but the subsequent sale of such goods by the dealer having the right either as
proprietor or otherwise to use the said name or the trade mark, either directly
or through another, on his own account or on account of others shall be deemed
to be the sale by the first dealer liable to tax under this
section.]Illustration.--'A' has registered a Trade Mark for manufacture of
certain goods. He gets the said goods manufactured by 'B' under the said Trade
Mark. The sale by 'B' to 'A' of the said goods is not the first sale but the
sale by 'A' or by any other person on his account is the first sale.]
[163][Provided also that no tax under this sub-section shall be
payable on the currency notes printed by the Bharatiya Reserve Bank Note
Mudrana Limited, Mysore and sold to the Reserve Bank of India.]
[164][Provided also that where for any reason, the goods sold
under the brand name have been subjected to tax at the hands of the producer or
the manufacturer of such goods the tax payable under clause (a) on subsequent
sale of such goods by the trademark holder or the brand name holder or any
other dealer having the right either as proprietor or otherwise to use the said
name or trade mark either directly or through another on his own account or on
account of others, shall be reduced by the amount of tax already paid on the
sale of such goods by such producer or the manufacturer and the said producer
or manufacturer shall not be entitled to refund of such tax paid by him.]
(b)
in the case of purchase of any of the goods
mentioned in column (2) of the Third Schedule, at the rate and only at the
point specified in the corresponding entries of columns (4) and (3) of the said
Schedule, on the dealer liable to tax under this Act, on his [165][taxable
turnover] of purchases in each year relating to such goods.
[166][Proviso x x x]
(c)
[167][ x x x]
[168][Explanation II.-- For the purpose of the [169][second]
proviso to clause (a), the expression "oil company" namely means:--
(d)
The Indian Oil Corporation Limited;
(e)
The Bharath Petroleum Corporation Limited;
(f)
The Hindustan Petroleum Corporation Limited;
(g)
[170][Indo-Burma Petroleum Company;
(h)
?Mangalore Refinery and Petrochemicals
Limited;] and includes any other oil company which the Government of Karnataka
may by notification, specify.]
(8)
[171][Notwithstanding anything contained in clause (a) of
sub--section (3) of this section, in the case of sale of Indian made liquor
(other thanbeer) held in opening stock as on the date of commencement of the
Karnataka Taxation Laws (Amendment) Act, 2000 by a dealer holding licence in
CL-I under the Karnataka Excise (Sale of Indian and Foreign liquor) Rules, 1968,
tax at the rate of sixty per cent shall be levied on the taxable turnover of
sales of such dealer relating to such goods :
Provided
that the tax payable on the sale of such liquor shall be reduced by an amount
of tax paid on such liquor at the immediately preceding point of sale.]
(9)
[172][x x x]
(10)
[173][Notwithstanding anything contained in sub-section (3),
in the case of sale of any of the goods mentioned in column (2) of the Eighth
Schedule which has already been subjected to tax under [174] [x
x x] clause (a) of subsection (3) by a dealer liable to tax under this Act, a
tax at the rate specified in the corresponding entry of column (3) of the said
schedule shall be levied at the point of last sale in the State on the taxable
turnover of sales of such dealer in each year relating to such goods.]
[175][Explanation.--For the purposes of this
sub-section last sale shall be the sale by the retailer to a consumer and shall
not include the first sale in the State.]
(11)
[176][Notwithstanding anything contained in this Act, where
goods sold or purchased are contained in containers or are packed in any
packing materials liable to tax under this Act, the rate of tax and the point
of levy applicable to turnover of such containers or packing materials as the
case may be, shall, whether the containers or the packing materials have
already been subjected to tax under this Act or not or whether the price of the
containers or of the packing materials is charged for separately or not, be the
same as those applicable to goods contained or packed:
Provided
that no tax under this sub-section shall be leviable if the sale or purchase of
goods contained in such containers or packed in such packing materials is
exempt from tax under this Act.]
(12)
[177][Notwithstanding anything contained in sub-section (1) or
(3), every dealer who purchases goods without a brand name or a trade mark
assigned to such goods and sells such goods after assigning a brand name or a
trade mark either directly or through another on his own account or on account
of others, shall, irrespective of the goods so purchased without a brand name
or a trade mark have already been subjected to tax under the said sub-sections,
be liable to pay tax at such rates as applicable to such goods under the Act on
the turnover relating to sale of such goods:
Provided
that the tax payable under this sub-section shall be reduced by an amount of
tax which is already paid or has become payable under any of the said
sub-sections on the corresponding value of the goods so purchased without the
brand name or the trade mark:
Provided
further that the burden of proving that the tax under any of the said
sub-sections has already been paid or has become payable and of establishing
the exact quantum of tax so paid or payable as the case may be, on goods
purchased without a brand name or a trade mark shall be on the dealer claiming
reduction.]
(13)
[178] [Notwithstanding anything
contained in sub-section (1) [179][or
section 5-B or section 5-C] a tax under this Act shall be levied in respect of
the sale or purchase of any of the declared goods mentioned in column (2) of
the Fourth Schedule at the rate and only at the point specified in the
corresponding entries of columns (4) and (3) of the said Schedule on the dealer
liable to tax under this Act on [180][his
taxable turnover] of sales or purchases in each year relating to such goods:
Provided
that where tax has been paid in respect of the sale or purchase of any of the
declared goods under this sub-section and such goods are subsequently sold in
the course of inter-State trade or commerce, [181]and
tax has been paid under the Central Sales Tax Act, 1956 (Central Act 74 of
1956), in respect of the sale of such goods in the course of inter-State trade
or commerce, the tax paid under this Act] [182][[183][shall
be reimbursed to the person making such sale in the course of inter-State trade
or commerce,] in such manner and subject to such condition as may be
prescribed.]
[184][Proviso x x x]
[185][Provisoes x x x]
[186][Provided further that in respect of the sale of cereals
mentioned in Serial Number 9 of the Fourth Schedule, made by any person to a
procurement agent appointed by the Government of Karnataka or to any sub-agent
of such procurement agent in pursuance of the Karnataka Rice Procurement (Levy)
Order, 1981 or any other Foodgrains Procurement (Levy) Order of the Government
of Karnataka for the time being in force, such sale shall not be deemed to be,
but the subsequent sale by the said procurement agent or sub-agent shall be and
shall be deemed to be the point at which the tax under this Act shall be
levied:]
[187][Provided also that where tax has been paid under this
sub-section on the purchase of paddy and such paddy is either subsequently sold
to or is hulled and the resultant rice is sold to a procurement agent appointed
by the Government of Karnataka or to any sub-agent of such procurement agent in
pursuance of the Karnataka Rice Procurement (Levy) Order, 1984 or any other
Foodgrains Procurement (Levy) Order of the Government of Karnataka for the time
being in force, the tax paid under this Act on the purchase of such paddy shall
be reimbursed to the person making such sale to such procurement agent or his
sub-agent, as the case may be, in such manner and subject to such conditions as
may be prescribed.]
Explanation.--The
expression "declared goods" means goods declared under section 14 of
the Central Sales Tax Act, 1956 (Central Act 74 of 1956), to be of special
importance in inter-State trade or commerce.]
[188][Provided also that in respect of goods specified at
sub-item (i) of item(a) of serial number 5 of Fourth Schedule and on purchase
of which notax under this Act is leviable or levied on or before first day of
April 1992 on the ground that such purchase was not the last purchase in the
State, a dealer holding such goods in stock on the said date shall be deemed to
be the last purchaser in the State liable to tax at the rates applicable as on
the first day of April 1992 on such goods irrespective of the fact whether such
stock of goods held as on the first day of April 1992 attained the character of
last purchase in the State or otherwise.]
[189][Proviso x x x]
(14)
[190][A dealer whose total turnover in any year is less
than [191][two lakh] rupees shall not
be liable to pay tax for that year.
(15)
[192][Notwithstanding anything contained in clause (a),--
(16)
every casual trader in any of the goods other
than those specified in the Fifth Schedule shall be liable to pay tax at the
rate specified in this Act on his taxable turnover of sales or purchases in each
year whatever his total turnover during the year may be;
(17)
every [193][x
x x] manufacturer, dealer in liquor and beer and dealer who brings any goods
into the State or to whom any goods are dispatched from any place outside the
State shall be liable to pay tax at the rate specified in this Act on his
taxable turnover of sales or purchases in each year if his total turnover
during the year is not less than one lakh rupees.]]
(18)
[194][(5A), (5B) x x x]
(19)
For the purposes of this section and other
provisions of this Act, [195][the
total turnover, taxable turnover or turnover] shall be determined in accordance
with such rules as may be prescribed.
(20)
The tax shall be assessed, levied and
collected in such manner andin such instalments, if any, as may be prescribed:
Provided
that in respect of the same transaction of sale, the buyer or the seller, but
not both, as determined by such rules as may be prescribed, shall be taxed:
[196][Proviso x x x]
(21)
[197][x x x]
(22)
Subject to such rules as may be prescribed,
the assessing authoritymay assess a dealer for any year as if his transactions
in such year had been the same as in the previous year.
Section 5A - Taxation of Industrial Inputs
[198][5A. Taxation of Industrial Inputs
(1)
Notwithstanding anything contained in section
5 the tax payable by a registered dealer in respect of the sale of any
industrial input liable to tax under the Act to another registered dealer for
use by the latter as a component part or raw material [199][or
packing material] of any other goods [200][x
x x] which he intends to manufacture inside the State for sale [201][or
in respect of sale of consumables liable to tax under the Act to another
registered dealer for use in such manufacture], shall be at the rate of [202][three
percent] or the rate specified in section 5 whichever is lower, on the turnover
relating to such sale:
Provided
that where the rate of tax in respect of such industrial input as specified in
section 5 is [203][[204][three
percent] and above], the provisions of this sub-section shall not apply, unless
the dealer selling the industrial inputs furnishes to his assessing authority
in the prescribed manner a declaration by the buying dealer in the prescribed
form obtained from the prescribed authority:
Provided
further that if any dealer, after purchasing any inputs, in respect of which he
has furnished a declaration under the first proviso to this subsection fails to
make use of the whole or part of such inputs in the manufacture of [205][other
goods] specified in the declaration before the expiry of the accounting year
immediately succeeding the one in which such inputs are purchased, either due
to cessation of his manufacturing activity or for any other reason, but has not
sold away such inputs, he shall be liable to pay the difference between the tax
payable at the rate specified under [206][section
5] and the tax computed at the rate of [207][three
percent] on the turnover relating to the sale of such quantity of these inputs
to him as have remained unutilised with him for the declared purpose at the end
of the period specified above.
(2)
If any person,--
(3)
not having his manufacturing unit inside the
State, purchases any inputs by furnishing a declaration under the first proviso
to subsection (1); or
(4)
[208][ x x x]
(5)
[209][x x x]
(6)
having his manufacturing unit inside the
State and having purchased any inputs by furnishing a declaration under the
first proviso to sub-section (1), sells away such inputs contrary to such
declaration, the assessing authority, after giving such person a reasonable
opportunity of being heard, shall, by order in writing, impose upon him by way
of penalty a sum, which shall not be less than the amount of tax leviable [210][under
sections 5] on the sale of the inputs so purchased, but which shall not exceed
double the amount of such tax.
(7)
[211][having his manufacturing unit inside the State and
having purchased any inputs by furnishing a declaration under first proviso to
subsection (1), uses such inputs contrary to such declaration, the assessing
authority, after giving such person a reasonable opportunity of being heard,
shall, by order in writing, impose upon him by way of penalty a sum which shall
not be less than twice the amount of tax leviable under section 5 but not
exceeding thrice the amount of such tax on the sale of the inputs so purchased.]
(8)
(a) Every dealer who, during the course of
the year, purchases any inputs by furnishing a declaration under the first
proviso to sub-section (1), shall maintain in the prescribed manner a regular
account of the receipt and issue of such declaration forms as and when the same
are received or issued by him.
(b)
Every such dealer shall also maintain in the prescribed manner a day to day
account of the opening balance, purchases, consumption and closing balance of
every input, which is purchased by him by furnishing a declaration under the
first proviso to sub-section (1).
(c) If
any dealer fails to maintain, in the prescribed manner, true and complete
accounts as required by clause (a) or clause (b) of this subsection, the
assessing authority shall, after giving such dealer a reasonable opportunity of
being heard pass an order,--
(9)
disentitling such dealer from making use of
any declaration forms prescribed under the first proviso to sub-section (1) and
requiring him to surrender forthwith the declaration forms already issued to
him, if any; and
(10)
?imposing upon him a penalty not exceeding the
amount of tax leviable under the provisions of[212][section
5] on the sale value of the inputs already purchased by him against prescribed
declaration forms upto the date of surrender of the unused forms by him.
(11)
If any dealer, in respect of whom an order
has been passed under clause (c) of this sub-section, pays the penalty and
complies with other terms of such order, the assessing authority may, in his discretion,
permit such dealer to obtain the prescribed declaration forms afresh and to
make use of the same for the purchase of inputs in the State at concessional
rates of tax.
[213][Explanation I].--(1) For the purpose of this section,
the expressions "industrial inputs" or "inputs", mean
either a "component part" or "raw material" [214][or
packing material] but do not include, [215][cement] [216][x
x x] [217][wood, bamboo and
timber [218][x x x ] [219][(other
than veneer)] [220][casuarina,
eucalyptus and pulpwood] [221][and
packing shooks] and] inputs-falling under [222][Serial
Number 12 of Part "S" and Serial Number 10 of Part "M"] of
the Second Schedule [223][x
x x].
(12)
The expression "component part"
means an article which forms anidentifiable constituent of the finished product
and which, along with others, goes to make up the finished product.
(13)
The expression "raw material" means
any material,--
(a)
from which another product can be made,
through the process ofmanufacture, either by itself or in combination with
other raw materials; or
(b)
a processing or any other chemical (including
chemicals used fortesting, analysis or research) solvent used in the solvent
extraction process or a catalyst required in the manufacturing process, but it
does not include [224][x
x x] fuels, [225][x
x x] and consumable stores of similar type.]
(14)
[226][The expression "consumables" does not include
petroleum products falling under serial number 11A of Part "F" serial
number 12 of Part 'M' and serial number 5 of Part "P" of the Second
Schedule.]
[227][Explanation II.--For the purposes of this section, the
expression "tax payable" shall not include the tax payable under
section 6-B of the Act.]
Section 5B - Levy of tax on transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract
[228][5-B. Levy of tax on transfer of property in goods
(whether as goods or in some other form) involved in the execution of works
contracts
Notwithstanding
anything contained in sub-section (1) or [229][sub-section
(3) or sub-section (3-C) of section 5, but subject to sub-section (4), (5)
or (6)] of the said section, every dealer shall pay for each year, a tax under
this Act on his taxable turnover of transfer of property in goods (whether as
goods or in some other form) involved in the execution of works contract
mentioned in column (2) of the Sixth Schedule at the rates specified in the
corresponding entries in column (3) of the said Schedule.
Section 5C - Levy of tax on the transfer of the right to use any goods
[230][5C. Levy of tax on the transfer of the right to use
anygoods
Notwithstanding
anything contained in sub-section (1) or sub-section (3) of section 5, but
subject to sub-sections (4), (5) and (6) of the said section, every dealer
shall pay for each year a tax under this Act on his taxable turnover in respect
of the transfer of the right to use any goods mentioned in column (2) of the
Seventh Schedule for any purpose (whether or not for a specified period) at the
rates specified in the corresponding entries in column (3) of the said
Schedule:]]
[231][Provided that no tax shall be levied under this section
if the goods in respect of which the right to use is transferred, have been
subjected to tax under section 5.]
Section 6 - Levy of purchase tax under certain circumstances
[232][6. Levy of purchase tax under certaincircumstances
Subject
to the provisions of sub-section (5) of section 5, every dealer who in the
course of his business purchases any taxable goods in circumstances in which no
tax under section 5 is leviable on the sale price of such goods and,
(i)
either consumes such goods in the manufacture
of other goods for sale or otherwise [233][or
consumes otherwise,] or disposes of such goods in any manner other than by way
of sale in the State, or
(ii)
despatches them to a place outside the State
except as a direct result of sale or purchase in the course of inter-State
trade or commerce, shall be liable to pay tax on the purchase price of such
goods at the same rate at which it would have been leviable on the sale price
of such goods under section 5:
Provided
that this section shall not apply,--
(iii) [234][ in respect of sale or purchase of goods specified in
the Fourth Schedule,--
(iv)
which are taxable at the point of purchase;
and
(v)
which have already been subjected to tax
under sub-section (4) of section 5.]
(vi)
in respect of sale or purchase of goods
specified in the Second Schedule which have already been subject to tax under
clause (a) of subsection (3) of section 5.]
(vii) [235][x x x]
[236][Explanation.--For the purpose of this section
"consumes such goods in the manufacture" shall include goods consumed
for ancillary purposes in or for such manufacture.]
Section 6A - Burden of proof
[237][6A. Burden ofproof
(1)
For purposes of assessment of tax under this
Act, the burden of proving that any transaction or any turnover of a dealer is
not liable to tax shall lie on such dealer.
(2)
Notwithstanding anything contained in this
Act or in any other law, a dealer in any of the goods liable to tax in respect
of the first sale or first purchase in the State shall be deemed to be the
first seller or first purchaser, as the case may be, of such goods and shall be
liable to pay tax accordingly on his turnover of sales or purchases, relating
to such goods, unless he proves that the sale or purchase, as the case may be,
of such goods had already been subjected to tax under this Act.]
[238][Provided that where goods liable to tax are iron and
steel mentioned in serial number 2 of the Fourth Schedule, oil seeds mentioned
in serial number 5 of the Fourth Schedule, bauxite,chromite, iron, manganese
and other ores mentioned in serial number 1 of Third Schedule or hydrogenated
oils and cooking medium mentioned in serial number 1 of Part 'E' of Second
Schedule, [239][or
any other goods liable to tax as may be notified by the Commissioner] every
dealer in such goods shall furnish a declaration duly filled and signed by the
registered dealer from whom such goods are purchased containing the prescribed
particulars in a prescribed form obtained from the assessing authority to prove
that the sale or purchase, as the case may be, of such goods had already been
subjected to tax and the seller of such goods shall issue the declaration to
the buying dealer;]
(3)
[240][Where a dealer knowingly issues or produces a false
bill, voucher, declaration, certificate or other document with a view to
support or make any claim that a transaction of sale or purchase effected by
him or any other dealer, is not liable to be taxed, [241][or
liable to tax at a lower rate] the assessing authority shall, on detecting such
issue or production, direct the dealer issuing or producing such document to
pay as penalty,--
(4)
in the case of first such detection, three
times the tax due in respectof such transaction; and
(5)
in the case of second or subsequent
detection, five times the taxdue in respect of such transaction:
Provided
that before issuing any direction for the payment of the penalty under this
section, the assessing authority shall give to the dealer an opportunity of
making representation against the levy of such penalty.]
Section 6B - Levy of turnover tax
[242][6B. Levy of turnover tax
(1)
[243][Every registered dealer and every dealer who is liable
to get himself registered under sub-sections (1) and (2) of section 10
whose total turnover in a year is not less than the turnovers specified in the
said sub-section 5 whether or not the whole or any portion of such turnover is
liable to tax under any other provisions of this Act, shall be liable to pay
tax,--
(i)
at the rate of one and half per cent of the
total turnover, if the total turnover is not more than one thousand lakh rupees
in a year; or
(ii)
at the rate of three per cent of the total
turnover, if the total turnover is more than one thousand lakh rupees in a
year:
Provided
that the rate of tax payable for any year shall be at one and half per cent on
the turnovers upto one thousand lakh rupees and at three per cent on the
turnovers exceeding one thousand lakh rupees, if the total turnover in the year
immediately preceding that year was not more than one thousand lakh rupees]
[244][Provided further that] no tax under this sub-section
shall be payable on that part of such turnover which relates to,--
(iii) sale or purchase of goods specified in the Fifth
Schedule;
(iv)
?sale
or purchase of goods specified in the Fourth Schedule;
(v)
sale or purchase of goods in the course of
inter-State trade or commerce;
(vi)
sale or purchase of goods in the course of
export out of the territory of India or sale or purchase in the course of import
into the territory of India;
(vii) all amounts collected by way of tax under the provisions
of this Act or the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
(viii) all amounts falling under the head "freight",
when specified and charged for by the dealer separately without including such
amounts in the price of the goods sold; and
(ix)
[245][x x x]
(x)
[246][turnover relating to sales of agricultural produce by a
commission agent or broker on behalf of principals who are agriculturists;]
(xi)
[247][all amounts allowed as discount, provided that such
discount is allowed in accordance with the regular practice of the dealer or is
in accordance with the terms of a contract or agreement entered into in a
particular case and provided also that the accounts show that the purchaser has
paid only the sum originally charged less discount;
(xii) all amounts allowed to purchases in respect of goods
returnedby them to the dealer when the goods are taxable on sales provided that
the goods were returned within a period of six months from the date of delivery
of the goods and the accounts show the date on which the goods were returned
and the date on which and the amount for which refund was made;
(xiii) all amounts received from the sellers in respect of
goodsreturned to them by the dealer; when the goods are taxable on the purchase
value provided that the goods were returned within a period of six months from
the date of delivery of the goods and the accounts show the date on which the
goods were returned and the date on which and the amount for which refund was
received;]
(xiv) [248][such amounts towards labour charges and other like
charges not involving any transfer of property in goods, actually incurred in
connection with the execution of works contract, or calculated at the rates
prescribed;]
(xv)
[249][all amounts realised by a dealer by the sale of his
business as a whole;]
(xvi) [250][x x x ]
(xvii) [251][the total amount paid or payable by the dealer as a
consideration for the purchase of any of the goods in respect of which tax is
leviable at the point of sale;
(xviii) the total amount paid or payable to the dealer as a
consideration for the sale of any of the goods in respect of which tax is
leviable at the point of purchase;]
(xix) [252][x x x] [253][(xvii)
the turnover relating to the currency notes printed by the Bharatiya Reserve
Bank Note Mudrana Limited, Mysore and sold to the Reserve Bank of India.] [254][Provided
also that] save as otherwise provided in this sub-section, no other deduction
shall be made from the total turnover of a dealer for the purposes of this section:
[255][Provisos x x x]
(2)
The provisions of this Act and the rules made
there under shall, sofar as may be, apply in relation to the assessment,
collection or refund of the turnover tax, as they apply in relation to the
assessment, collection or refund of tax under the other provisions of this
Act.]
Section 6BB - Omitted
[256][6BB. x x x]
Section 6C - Omitted
[257] [6C. x x x]
Section 6D - Levy of cess
[258][6D. Levy ofcess
(1)
In addition to the tax payable under sections
5, 5-B, 5-C and 6, there shall be levied and collected by way of cess [259][for
a period of [260][four
years] with effect from the first day of April, 1998 for the purpose of equity
investment in Karnataka Infrastructure Development and Finance Corporation] a
tax, on sale or purchases effected [261][[262][x
x x] by any dealer], at the rate of five percent of tax payable under the said
sections:
Provided
that where a dealer is selling to any person goods specified in Serial Number
12 of Part 'M' of the Second Schedule [263][x
x x] such dealer shall pay the cess on the sale of,--
(2)
petrol at the rate of twenty-five paise per
litre; and
(3)
diesel at the rate of ten paise per litre.
(4)
Nothing contained in this section shall apply
to the goods specified in the Fourth Schedule.
(5)
The provision of this Act and the rules made
there under including those relating to refund or exemption from tax shall, so
far as may be, apply in relation to the levy, assessment and collection of the
cess payable under sub-section (1) as they apply in relation to the levy,
assessment and collection of sales tax or purchase tax under this Act.
[264][Explanation.--x x x]]
Section 7 - Liability to taxation under this Act of transactions
The
tax under this Act shall be levied on any transaction of sale or purchase
deemed to take place inside the State under this Act or any other law for the
time being in force. [265][The
provisions of this Act relating to taxation on sales or purchases inside the
State only at a single point or only at one or more stages apply to sales or
purchases inside the State.]
Section 8 - Exemption of tax
(1)
[266][No tax shall be payable under this Act on the sale of
goods specified in the Fifth Schedule subject to the conditions and exceptions,
if any, set out therein.
(2)
[267][ x x x]
(3)
[268] [x x x]
Section 8A - Power of State Government to notify exemptions and reductions of tax
[269][8A. Power of State Government to notify exemptions and reductions of tax
(1)
The State Government may, by notification,
make an exemption, or reduction in rate, in respect of any tax payable under
this Act,--
(a)
on the sale or purchase of any specified
goods or class of goods, at all points in the series of sales by successive
dealers; or
(b)
by any specified class of persons, in regard
to the whole or any part of their turnover; [270][or]
(c)
[271][on the sale or purchase of any specified class of goods
by any specified class of dealers in regard to the whole or part of their
turnover.] [(c)
on the sale or purchase of any specified class of goods by any specified class
of dealers in regard to the whole or part of their turnover.]
(2)
Any exemption from tax or reduction in the
rate of tax, notified under sub-section (1) may be subject to such restrictions
and conditions as may be specified in the notification.
(3)
[272][The State Government may, by notification, transpose any
entry or part thereof from one schedule to another schedule and alter the point
of levy of sale or purchase, but not so as to enhance the rate of tax in any
case:
Provided
that where the point of levy is altered under this sub-section in respect of
any goods and if such goods have been subjected to tax under the unaltered
entry, then such goods shall not be subjected to tax under the transferred
entry.]
(4)
The State Government may, by notification,
cancel or vary any notification issued under sub-section (1) [273][or
sub-section (2-A)].
(5)
[274][ x x x]
[275][Proviso x x x]
(6)
If any restriction or condition specified
under sub-section (2) iscontravened or is not observed by a dealer, the sales
or purchases of such dealer may, with effect from the commencement of the year
in which such contravention or non-observance took place, be assessed to tax or
taxes under the appropriate provisions of this Act as if the provisions of the
notification under sub-section (1) did not apply to such sales or purchases.]
(7)
[276][Where any restriction or condition specified under
subsection (2) in respect of goods taxable at the point of sale is contravened
or is not observed by the purchaser of such goods, notwithstanding that such a
purchaser is not a dealer or that the sale value of such goods is less than the
turnover specified in sub-section (5) of section 5, such purchaser shall be
liable to pay an amount equal to the difference between the tax payable at the
rates specified under the Act and the tax paid at the rates specified under the
notification on the goods purchased in respect of which such contravention or
non-observance has taken place, as if the provision of the notification under
sub-section (1) did not apply to such purchases and in addition, such purchaser
shall also be liable to pay by way of penalty a sum not exceeding the amount
equivalent to the amount of tax leviable on the sale price of such goods.
(8)
The difference of the tax amount and the
penalty levied under thissub-section shall be recovered in the manner specified
under section 13.]
(9)
[277][Any notification issued under sub-section (1) or
sub-section (2-A) shall be valid until it is cancelled under sub-section (3),
notwithstanding that the tax payable in accordance with such notification in respect
of any specified goods or class of goods or by any specified class of persons
or on the sale or purchase of any specified class of goods by any specified
class of dealers, is modified by an amendment to this Act.]
[278][Explanation.--x x x]
Section 9 - Act to apply to non--resident dealers with certain modifications and additions
In the
case of any person carrying on the business of buying or selling goods [279][or
of transfer of property in goods (whether as goods or in some other form)
involved in the execution of works contract or of delivery of goods on hire
purchase or any system of payment of instalments or of transfer of the right to
use any goods for any purpose] in the [280][State
of Karnataka] but residing outside the [281][State
of Karnataka] (hereinafter in this section referred to as a
"non-resident"), the provisions of this Act shall apply subject to
the following modifications and additions, namely:--
(i)
In respect of the business of the
non-resident, his manager or agentresiding in the [282][State
of Karnataka] shall be deemed to be the dealer;
(ii)
The manager or agent of a non-resident shall
be assessed to taxunder this Act at the rate or rates leviable thereunder in
respect of the business of such non-resident in which the manager or agent is
concerned, irrespective of the amount of the turnover of such business being
less than the minimum specified in sub-section (5) of section 5 3 [or section
6B;]
(iii) Without prejudice to his other rights, any manager or
agent of a non-resident who is assessed under this Act in respect of the
business of such non-resident may retain out of the moneys payable to the
non-resident by the manager or agent a sum equal to the amount of tax assessed
on or paid by the manager or agent.
Section 10 - Registration of dealers, commission agents, etc
[283][10. Registration of dealers, commission agents,etc
(1)
Every dealer whose total turnover in any year
is not less than [284][two
lakh] rupees shall, and any other dealer may, get himself registered under this
Act:
[285][Provided that every [286][x
x x] manufacturer, [287][x
x x] or dealer who brings any goods into the State or to whom any goods are
despatched from any place outside the State shall get himself registered under
this Act, if his total turnover is not less than one lakh rupees in any year;]
(2)
Not withstanding anything contained in
sub-section (1),--
(i)
every casual trader [288][x
x x];
(ii)
every dealer registered under the Central
Sales Tax Act, 1956 (Central Act 74 of 1956);
(iii) every dealer residing outside the State but carrying on
business in the State; [289][(iii-a)
every dealer in liquor and/or beer and every dealer in jewellery;]
(iv)
every manager or agent of a non-resident
dealer; and
(v)
every commission agent, broker, del credere
agent, auctioneer or any other mercantile agent, by whatever name called, who
carries on the business of buying, selling, supplying or distributing goods on
behalf of any principal,shall get himself registered under this Act,
irrespective of the quantum of his total turnover in such goods.
(3)
[290][Every miller whether he is a dealer or not shall get
himself registered under this Act.]
(4)
[291][Nothing contained in this section shall apply to any
State Government or the Central Government] [292][or
a statutory body or a local authority except when they buy, sell, supply or
distribute goods directly or otherwise for cash or deferred payment or for
commission or remuneration or other valuable consideration in the course of
business.]
Section 10A - Procedure for registration
(1)
An application for registration under section
10 shall be made to such authority, in such manner and within such period as
may be prescribed and shall be accompanied by a fee of [293][five
hundred rupees.]
(2)
If the prescribed authority after making such
enquiries as it mayconsider necessary is satisfied that the application is in
order and that the particulars furnished therein are correct, it shall register
the applicant and issue to him a certificate in the prescribed form.
(3)
Where a dealer has more than one place of
business, the registrationcertificate shall cover all such places of business.
The prescribed authority shall issue copies of the registration certificate to
the dealer for exhibition at each of his places of business and the dealer
shall pay a fee of [294][five
hundred rupees] for each copy.
(4)
[295][[296][The
prescribed authority shall for good and sufficient reasons demand from any
dealer who is registered or has applied for registration under sub-section (1)
or has applied for renewal of registration under this Act, security for proper
payment of tax by him or for the proper custody and use of the forms referred
to in [297][section 5-A , proviso to
sub-section(2) of section 6-A and sub-section (2) of section 28-A or any of
these provisions] and on such demand such dealer shall furnish the same.]
[298][Provided that in the case of different categories of
dealers in liquor and/ or beer, the prescribed authority shall demand security,
for proper payment of tax as the State Government may fix from time to time by
notification.]
(5)
The amount of security payable under clause
(a) shall not exceed,--
(6)
in the case of dealers who have opted to pay
tax under section17, an amount equivalent to three months compounded rate fixed
for that year, and
(7)
in other cases, an amount equivalent to
one-half of the taxanticipated to be payable by the dealer for that year:
Provided
that the assessing authority shall have power to demand at any time additional
security if such authority has reason to believe that the security fixed was
too low.
(8)
The security paid under this sub-section in
any year shall bemaintained in full until it is dispensed with by the assessing
authority on being satisfied that the reasons for its demand no longer exist or
until the registration certificate is cancelled, whichever is earlier.]
(9)
[299][The assessing authority may by order and for good and
sufficient cause forfeit the whole or any part of the security furnished by a
dealer,--
(10)
for realising any amount of tax or penalty
payable by the dealer;
(11)
if the dealer is found to have mis-used any
of [300][the forms referred to in
clause (a) or to] have failed to keep them in proper custody:
Provided
that no order shall be passed under this clause without giving the dealer an
opportunity of being heard;
(12)
The assessing authority issuing the forms
referred to in clause (a) may refuse to issue such forms to a dealer who has
failed to complywith a demand under that clause or under clause (b), until the dealer
has complied with such demand.]
(13)
[301][A certificate issued under sub-section (2) shall be
renewed from year to year on payment of the fee specified in sub-section (1)
until it is cancelled.]
(14)
A dealer registered under sub-section (1) of
section 10 shall beentitled to have his registration cancelled if he is able to
prove to the satisfaction of the prescribed authority that his turnover in each
of the two consecutive years immediately preceding the application was less
than the limit mentioned in the said sub-section.
(15)
The prescribed authority shall have power,
for good and sufficientreasons, to cancel, modify or amend any registration
certificate issued by it.
(16)
No application for registration and no
renewal under this section shallbe refused and no order under sub-section (4)
or sub-section (7) shall be made, unless the dealer concerned has been given a
reasonable opportunity of being heard.
(17)
When a dealer has ceased to do business in
any year and givesnotice of that fact to the prescribed authority, he shall not
be liable to pay any registration fee from the commencement of the following
year unless he resumes business.
(18)
The dealer shall exhibit the certificate of
registration granted under subsection (1) at the place of business mentioned in
the certificate. Where the dealer has more than one place of business, he shall
exhibit the certificate of registration at the principal place of business
mentioned in the certificate and a copy of such certificate granted under
sub-section (3) at every other place of business within the State mentioned in
the certificate.]
Section 10B - Suo motu registration
[302][10B. Suo moturegistration
Any
person who is liable to get himself registered under this Act fails to do so,
the prescribed authority may after conducting such survey, inspection or
inquiry as may be prescribed, proceed to register such person under the Act and
the provisions of section10-A shall apply mutatis mutandis.]
Section 11 - Agents liable to pay tax
[303][11. Agents liable to pay tax
(1)
Notwithstanding anything contained in any law
for the time being in force including this Act, every person who for an agreed
commission or brokerage buys or sells on behalf of any principal who is a
resident of the State of Karnataka shall, subject to the provisions of
sub-section (5) of section 5 or section 6B be assessed to tax or taxes under
this Act at the rate or rates leviable thereunder in respect of such purchase
or sale notwithstanding that such principal is not a dealer or that the
turnover of sale or purchase relating to such principal is less than the
minimum specified in sub-section (5) of section 5 or section 6B:
Provided
that the principal, shall not be assessed to tax on his turnover in respect of
which, the agent is liable to tax or taxes under sub-section (1) and the
burden of proving that the turnover has been effected throughan agent liable to
tax under the said sub-section, shall be on such principal.
(2)
Notwithstanding anything contained in
sub-section (1), in respect ofgoods taxable at the point of purchase by the
last dealer in the State liable to tax under this Act, the agent (other than
the agent of a non-resident principal) purchasing such goods shall not be
assessed to tax but the principal who has effected such purchases through the agent
shall be assessed to tax as if he is the last dealer in the State.
(3)
Without prejudice to his other rights, the
agent who is assessed under sub-section (1), may retain out of the moneys
payable to his principal other than a principal who is an agriculturist a sum
equal to the amount of tax assessed on or paid by the agent.]
(4)
[304][x x x]
Section 12 - Returns and assessment
(1)
[305] [Notwithstanding anything contained in section
12-B, every registered dealer and every dealer who is liable to get himself
registered under sub-section (1) or (2) of section 10, shall submit such return
or returns relating to his turnover, in such manner and within such period as
may be prescribed.]
(2)
[306][Before any dealer submits any return under sub-section
(1), he shall, in the prescribed manner, pay in advance the full amount of tax
payable by him on the basis of such return as reduced by any tax already paid
under section 12B and shall furnish along with the return satisfactory proof of
the payment of such tax, [307][and
the tax so payable shall for the purposes of section 13 be deemed to be the tax
due under this Act from such dealer]. After the final assessment is made, the
amount of tax so paid shall be deemed to have been paid towards the tax finally
assessed.]
(3)
?If the
assessing authority is satisfied that any return submittedundersub-section (1)
is correct and complete, he shall assess the dealer on the basis thereof.
(4)
If no return is submitted by the dealer under
sub-section (1) beforethe date prescribed or specified in that behalf, or if
the return submitted by him appears to the assessing authority to be incorrect
or incomplete, the assessing authority shall assess the dealer to the best of
his judgment, recording the reasons for such assessment:
Provided
that before taking action under this sub-section the dealer shall be given a
reasonable opportunity of proving the correctness and completeness of the
return submitted by him.
(5)
[308][When making an assessment under sub-section (3), the
assessing authority may also direct the dealer to pay in addition to the tax
assessed, a penalty,--
(a)
not exceeding one and a half times [309][but
not less than one half of] the amount of tax due on the turnover that was not
disclosed by the dealer in his return; or
(b)
not exceeding one and a half times the tax
assessed in the caseof failure to submit a return; or
(c)
not exceeding one and a half times [310][but
not less than one half of] the amount of tax due on the turnover which in the
opinion of the assessing authority would not have been disclosed voluntarily by
the dealer in his return if such turnover was not noticed by any of the
authorities empowered under this Act.
(6)
No assessment under this section for any year
shall be made aftera period of [311]three
years] from the date on which the return under subsection (1) for that year is
submitted by a dealer:
[312][[313][Provided
that assessment proceedings relating to any year ending before the date of
commencement of the Karnataka Taxation Laws (Amendment) Act, 1997 in respect of
which a return under sub-section (1) has been submitted before such
commencement, shall be completed within a period of [314][three
years] from the date of such commencement.]
Provided
further that nothing in this sub-section limiting the time within which assessment
may be made, shall apply to an assessment made in consequence of, or to give
effect to, any findings, directions or orders made under section 20, 21, 22 or
22A or any judgment or order made by any Court.]
(7)
In computing the period of limitation for assessment
underthissection,--
(a)
the time during which the proceedings for
assessment in questionhave been deferred on account of any stay order granted
by any Court or any other authority shall be excluded;
(b)
the time during which the assessment has been
deferred in any case or class of cases by the [315][Joint
Commissioner] for reasons to be recorded in writing shall be excluded:
(c)
[316][in the case of a dealer who has been issued with
eligibility certificate extending tax concessions under any of the package of
incentives and concessions offered by the State and where such certificate
issued is under dispute and such dispute has been referred to the authority
constituted to resolve such disputes or the authority issuing such certificate,
the time taken in such case to resolve such dispute shall be excluded.]
[317][Provisos x x x]
(8)
[318][Where an assessment under this section is not concluded
within the time specified in sub-section (5), the total and the taxable
turnover declared by a dealer in his annual return shall be deemed to have been
assessed for that year on the basis of the said return and the provisions of
this Act relating to assessment of escaped turnover, payment and recovery,
appeal and revision shall mutatis mutandis apply to such deemed assessment.]]
Section 12A - Assessment of escaped turnover
[319][12A. Assessment of escapedturnover
(1)
[320][If the assessing authority has reason to believe that
the whole or any part of the turnover of a dealer in respect of any period has
escaped assessment to tax or has been under-assessed or has been assessed at a
rate lower than the rate at which it is assessable under this Act or any
deductions or exemptions have been wrongly allowed in respect thereof, the
assessing authority may, notwithstanding the fact that the whole or part of
such escaped turnover was already before the said authority at the time of the
original assessment or re-assessment but subject to the provisions of
sub-section (2), at any time within a period of [321][eight
years] from the expiry of the year to which the tax relates, proceed to assess
or re-assess to the best of its judgment the tax payable by the dealer in
respect of such turnover after issuing a notice to the dealer and after making
such enquiry as it may consider necessary.]
(2)
In making an assessment under sub-section (1)
the assessing authority may, if it is satisfied that the escape from assessment
is due to wilful non-disclosure of assessable turnover by the dealer, direct
the dealer to pay, in addition to the tax assessed under sub-section (1), a
penalty not exceeding one and a half times the tax so assessed:
Provided
that no penalty under this sub-section shall be imposed unless the dealer
affected has had a reasonable opportunity of showing cause against such
imposition.
(3)
In computing the period of limitation for
assessment of the escaped turnover under this section, the time during which an
assessment has been deferred on account of any stay order granted by any Court
or other authority in any case, or by reason of the fact that an appeal or
other proceeding is pending before the Appellate Tribunal or the High Court or
the Supreme Court, shall be excluded:
Provided
that nothing contained in this section limiting the time within which any
action may be taken or any order, assessment or re-assessment may be made,
shall apply to an assessment or re-assessment made on the assessee or any
person in consequence of, or to give effect to, any finding, direction or order
made under section 20, 21, 22, [322][22A],
23 or 24 or any judgment, or order made by the Supreme Court, the High Court,
or any other Court.]
Section 12AA - Assessment in cases of price variation or price revision
[323] [12AA. Assessment in cases of price variation or
pricerevision
(1)
Notwithstanding anything contained in
sub-section (1) of section 12A,--
(a)
If a dealer receives or pays in any year any
amount due to price variations or price revisions which would have been
included in his turnover for any previous year, if it had been received or paid
during that year he shall, within thirty days from the date on which such
amount is received or paid submit a return in the prescribed form to the
assessing authority and pay the full amount of tax payable by him [324][at
such rate as was applicable during such previous year on such turnover]:
Provided
that if the amount so received or paid in any year relates to two or more
previous years, separate returns shall be submitted for each such year.
(b)
If the assessing authority is satisfied that
any return submitted under clause (a) is correct and complete, he shall assess
the dealer on the basis thereof;
(c)
If the return submitted by a dealer under
clause (a) appears to the assessing authority to be incorrect or incomplete,
the assessing authority shall, after making such inquiry as he may consider
necessary and after taking into account all relevant materials gathered by him,
assess the dealer to the best of his judgment:
Provided
that before taking action under this clause the dealer shall be given a
reasonable opportunity to prove the correctness and completeness of the return:
(2)
In making an assessment under this section
the assessing authoritymay also direct the dealer to pay in addition to the tax
assessed, a penalty not exceeding one and a half times the amount of tax due on
the turnover not disclosed by the dealer in his return or in the case of
failure to submit the return, a penalty not exceeding one and a half times the
tax assessed as the case may be:
Provided
that no penalty under this sub-section shall be imposed unless the dealer
affected has had a reasonable opportunity of showing cause against such
imposition.]
Section 12B - Payment of tax in advance
[325][12B. Payment of tax inadvance
(1)
[326][Subject to such rules as may be prescribed, every dealer
shall send every month to the assessing authority a statement containing such
particulars as may be prescribed including the taxable turnover during the
preceding month and shall pay in advance the full amount of [327][tax
payable by him [328][under
this Act within twenty days after the close of the preceding month to which
such tax relates on the basis of the turnover particulars shown in the
statement]] and the amount so payable shall for the purposes of [329][x
x x] section 13 be deemed to be an amount due under this Act from such dealer.]
(2)
in the case of a dealer where payment by way
of composition undersub-section (1) of section 17 is accepted, the provisions
of sub-section (1) shall not apply; and
(3)
?in the
case of a dealer being a small scale industry registered withthe Director of
Industries and Commerce, Government of Karnataka, such dealer shall send such a
statement in accordance with sub-section (1) but shall pay in advance the full
amount of tax payable for every quarter within twenty days after the close of
that quarter.]
(4)
[332][in the case of a dealer whose total turnover in any year
is not more than seven lakh fifty thousand rupees shall submit statements for
each month in accordance with sub-section (1) once in a quarter and pay in
advance the full amount of tax payable for every quarter within twenty days
after the close of that quarter to which such tax relates.]
Provided
further that the full amount of tax payable by a dealer in advance for the year
as reduced by the amount of tax already paid under this section shall be paid
within thirty days after the close of the year to which such tax relates.]
[333][Provided also that where the tax payable for any quarter
by a small scale industrial undertaking is not paid within thirty days after
the close of the quarter to which such tax relates, such undertaking shall be
liable to pay tax thereafter as provided under this sub-section excluding the
first proviso.]
(5)
[334][If default is committed in the payment of tax for any
month or quarter as the case may be, beyond ten days, whether or not a
statement as required under sub-section (1) is filed; or if the amount of tax
paid is less than the amount of tax payable for any month or quarter as the
case may be, the dealer defaulting payment of tax or making short payment of
tax shall in addition to the tax, pay interest calculated at the rate of two
per cent per month from the date of such default or short payment to the date of
payment of such tax.]
(6)
[335][[336][If
no such statement is submitted by a dealer under sub-section
(7)
before the date prescribed or if the
statement submitted by him appearsto the assessing authority to be incorrect or
incomplete, the assessing authority may assess the dealer provisionally for
that month to the best of his judgment, recording the reasons for such
assessment, and proceed to demand and collect the tax on the basis of such
assessment :
Provided
that before taking action under this sub-section the dealer shall be given a
reasonable opportunity of being heard.]
(8)
[337] [[338][If
at the end of the year it is found that the amount of tax paid in advance by
any dealer for any month or quarter or for the whole year in the aggregate was
less than the tax payable for that month or quarter or the tax for the whole
year as finally assessed, as the case may be, by more than fifteen per cent,
the assessing authority may direct such dealer to pay, in addition to the tax,
a penalty [339][calculated
at the rate of two per cent per month of the tax paid in short from the date of
expiry of thirty days after the close of the month or the quarter or the year
as the case may be, to which such tax relates] of the tax payable for the month
or quarter or for the whole year as the case may be:]
Provided
that no penalty under this sub-section shall be imposed unless the dealer
affected has had a reasonable opportunity of showing cause against such
imposition.]
[340][Explanation.-For the purpose of this section
"quarter" means the period of three months ending on 31st day of May,
31st day of August, 30th day of November and 28th day (or 29th day) of
February.]
Section 12C - Summary assessment of certain dealers
[341][12C. Summary assessment of certaindealers
(1)
[342][Notwithstanding anything contained in sub-section (3) of
section 12, the assessing authority shall assess,-
(a)
a dealer whose total turnover in any year is
not more than forty lakh rupees; and
(b)
a dealer who is a small scale industry
registered with the Director of Industries and Commerce, Government of
Karnataka and whose total turnover in a year is not more than fifty lakh
rupees, on the basis of return submitted in accordance with sub-section (1) of
section 12, without requiring his presence or production of books of accounts,
provided that such dealer furnishes the following compliances, as applicable,
within six months from the close of the year or before the completion of
assessment whichever is later, namely:--]
(i)
proof of payment of tax for the year as envisaged
in sub-section(1-A) of section 12.
(ii)
?in
case of claim to exemption from tax on turnovers relating togoods taxable at
the point of sale, statement containing particulars of corresponding purchases
with complete details as per bills of sale of the previous selling registered
dealers.
(iii)
in case of claim to exemption from tax on
turnovers relating topurchases of goods taxable at the point of first or last
purchase (other than the goods specified in the proviso to sub-section (2) of
section 6-A), statement containing particulars of such purchases with complete
details as per bills of sale of the previous selling registered dealers.
(iv)
in case of claim to exemption from tax on
turnovers relating topurchases of goods specified in the proviso to sub-section
(2) of section 6-A, statement of the purchases and proof of declarations in
original as prescribed in Rule 26(9).
(v)
in case of claim to concessional rate of tax
on turnovers relatingto sales in terms of section 5-A, statement of the sales
and declarations in original as prescribed in Rule 38-A (1).
(vi)
in case of claim to exemption from tax or
concessional rate of taxon turnovers as covered by notifications issued under
section 8-A or section 19-C, statement containing details as per the sale bills,
reference number and date of the notification and declarations in original, if
any, prescribed in the related notification.
(vii)
in case of claim to exemption from tax,
concessional rate of taxor non-liability to tax on sales or purchases or
despatches referred to in Central Sales Tax Act, 1956 (Central Act 74 of 1956)
- Separate statements for the different nature of purchases or sales or
despatches containing all the relevant details and originals of
certificates/declarations/copies of bills of lading, as prescribed in the
notifications issued under section 8(5) or in the Central Sales Tax
(Registration and Turnover) Rules, 1957 or in the Central Sales Tax (Karnataka)
Rules, 1957, as applicable.
(viii)
Utilisation statements of the statutory forms
availed, containingsuch particulars as may be prescribed.
(2)
[343][Notwithstanding anything contained in sub-section (1),
in the case of a dealer whose total turnover in a year is not more than seven
lakh and fifty thousand rupees, the assessing authority shall assess the dealer
on the basis of return submitted in accordance with sub-section (1) of section
12 without requiring his presence or production of books of accounts subject to
the conditions that,-
(i)
the tax payable for the year as declared by
such dealer is not less than the tax assessed for the immediately preceding
year plus not less than fifteen per cent of the tax so assessed or where the
dealer gives his consent in such form and in such manner as may be prescribed
for assessing the tax for that year at not less than fifteen per cent over and
above the tax assessed for the proceeding year;
(ii)
such dealer has not utilised any of the
statutory forms prescribed under the provisions of this Act and rules made
thereunder or Central Sales Tax Act, 1956 (Central Act 74 of 1956) during the
year;
(iii)
the goods held in stock on the first day of
the year do not relate to the purchases made against declaration under the
provisions of this Act or the Central Sales tax Act, 1956]
(3)
Where before completion of the summary assessment,
returnsubmitted or any compliance furnished under sub-section (1) [344][or
subsection 1-A] is found to involve mistake apparent on record, the assessing
authority shall afford opportunity to the dealer to submit revised return or to
rectify such mistake.
(4)
Summary assessment under sub-section
(1) [345][or sub-section (1A)] shall
not be made in respect of a dealer for any year if,-
(i)
the return filed or any compliances furnished
as required by sub-section (1) for any year is incomplete or incorrect or defective,
save for mistakes apparent on record,
(ii)
?it is
found that the dealer attempted to conceal any turnover to evade tax, for that
year and for subsequent two years,
(iii)
the dealer has ceased to do any business or
has closed down business, for that year.
(5)
?Notwithstanding anything contained in
sub-section (1), the Joint Commissioner shall select either at his discretion
or as directed by the Commissioner, twenty-five percent of the total number of
such assessments completed by each assessing authority in a year for the
purpose of scrutiny in entirety of the assessment records and in respect of any
assessment so found warranted, shall direct the assessing authority concerned
to make re-assessment under section 12-A or rectification under section 25-A,
as the case may be.
(6)
Every assessment completed under sub-section
(1) [346][and sub-section (1A)] shall
be subject to the provisions of sections 12-A, 21, 22-A and 25-A].
Section 12D - Cancellation of assessment in certain cases
[347][12D. Cancellation of assessment in certaincases
(1)
Where an assessee within one month from the
service of a notice of demand makes an application and satisfies the assessing
authority that he was prevented by sufficient cause from appearing as required
under section 12, or that he did not receive the notice issued under that
section [348][x x x] the assessing
authority shall cancel the assessment and proceed to make a fresh assessment in
accordance with the provisions of section 12:
[349][Provided that no application under this sub-section
shall be entertained by the assessing authority if tax admitted in the return
of turnover is not paid;]
(2)
Nothing contained in sub-section (1) shall
apply to an assessment which has been made the subject-matter of an appeal
under section 20.
(3)
No appeal shall lie under section 20 against
an order passed under this section.
(4)
Every order passed under this section shall,
subject to the provisions of sections 22 to 24 and 25-A, be final.]
Section 12E - Assessment of corporate bodies
[350][12E. Assessment of corporatebodies
Notwithstanding
anything contained in this Act, where a dealer is a body corporate and has more
than one place of business, Commissioner may, subject to such conditions as may
be prescribed and with the consent of the dealer, treat each of such places of
business as a separate unit for the purposes of levy, assessment and collection
of tax and thereupon all the provisions of this Act regarding registration,
filing of returns, assessment and collection of tax, shall apply as if each of
such places of business is a separate unit.]
Section 13 - Payment and Recovery of Tax
(i)
[351][The Tax [352][or
any other amount due] under this Act shall be paid in such manner [353][in
suchinstalments, subject to such conditions, on payment of such interest] and
within such time, as may be prescribed.]
(ii)
[354][If default is made in making payment in accordance with
sub-section (1),]-
(iii)
the whole of the amount outstanding on the
date of default shallbecome immediately due and shall be a charge on the properties
of the person or persons liable to pay the tax [355][or
any other amount due] under this Act; and
(iv)
[356][the person or persons liable to pay the tax or any other
amount due under this Act shall pay a penalty equal to two per cent of the
amount of tax or any other amount due remaining unpaid for each month after the
expiry of the time specified under sub-section (1)]
[357][Explanation.--For purposes of clause (ii), the
penalty payable for a part of a month shall be proportionately determined.]
(v)
[358][Notwithstanding anything contained in sub-section
(2), [359][where the amount of penalty
does not exceed rupees five lakh the Commissioner and in other cases the State
Government] may, subject to such conditions as may be prescribed, remit the
whole or any part of the penalty payable in respect of any period by any person
or class of persons.]
(vi)
Any tax assessed, or any other amount due
under this Act from adealer [360][or
any other person] may without prejudice to any other mode of collection be
recovered?
(a)
as if it were an arrear of land revenue,
or [361][(aa) by attachment and sale
or by sale without attachment of any property of such dealer or any other
person by the assessing authority or the prescribed officer in accordance with
such rules as may be prescribed;] 11 [(aaa) as if it were an arrear of excise
revenue under the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in the
case of a dealer engaged in the manufacture or sale of liquor including beer,
spirit and alcohol; or]
(b)
[362][notwithstanding anything contained in [363][the
Code of Criminal Procedure, 1973 (Central Act 2 of 1974)], [364]on
application to any Magistrate] by such Magistrate as if it were a fine imposed
by him:
[365][Provided that where a dealer or other person who has
appealed or applied for revision of any order made under this Act and has
complied with an order made by the appellate or the revising authority in
regard to the payment of the tax or other amount, no proceedings for recovery
under this sub-section shall be taken or continued until the disposal of such
appeal or application for revision.]
(vii)
[366][The High Court may either suo motu or on an application
by the Commissioner or any person aggrieved by the order revise any order made
by a Magistrate under clause (b) of sub-section (3).]
Section 13A - Payment of interest
[367][13A. Payment ofinterest
Where
any amount refundable to any person under an order made under any provision of
this Act is not refunded to him within ninety days,--
(a)
of the date of such order, if that order is
made by the refunding authority; or
(b)
of the date of receipt of such order by the
refunding authority, if that order is made by an authority other than the
refunding authority, the refunding authority shall pay such person simple
interest at the rate of [368][twelve
percent] per annum on the said amount from the day immediately following the
expiry of the said ninety days to the day of the refund:
Provided
that the interest calculable shall be on the balance of the amount remaining
after adjusting out of the refundable amount any tax, penalty or other amount
due under this Act, for any year by the person on the date from which such
interest is calculable.
Explanation
I.--If the delay or any part thereof in granting the refund within the
aforesaid period of ninety days is attributable to the person to whom the
refund is payable the period of such delay shall be excluded for the purpose of
calculation of interest.
Explanation
II.--The expression "refunding authority" means an [369][Commercial
Tax Officer] or [370][Assistant
Commissioner of Commercial Taxes] or any other officer of the Commercial Taxes
Department authorised to make any assessment or to levy penalty or both by or
under this Act.
Explanation
III.--The interest payable for a part of a month shall be proportionately determined.]
Section 13B - Power to withhold refund in certain cases
[371][13B. Power to withhold refund in certaincases
(1)
Where an order giving rise to refund is the
subject-matter of an appeal or further proceeding or where any other proceeding
under this Act is pending, and the authority competent to grant such refund is
of the opinion that the grant of refund is likely to adversely affect the
revenue, such authority may, with the previous approval of the Commissioner,
withhold the refund till such time as the Commissioner may determine.
(2)
Where a refund is withheld under sub-section
(1), the State Government shall pay interest in accordance with section 13-A on
the amount of refund ultimately determined to be due to the person as a result
of the appeal or further proceeding, for the period from the date immediately
following the expiry of ninety days from the date of the order referred to in
sub-section (1) to the date of refund.]
Section 13C - Purchase by the State Government in auction of property
[372][13C. Purchase by the State Government in auction
ofproperty
(1)
When any immovable property is brought for
sale by auction for recovery of any dues under this Act, then notwithstanding
anything contained in this Act, the Deputy Commissioners of the Revenue
District or any officer authorised by the State Government, subject to any
general or special order of the State Government in this behalf, be entitled to
bid at such auction and purchase the property on account of the State
Government.
(2)
Where any property is purchased by the State
Government under sub-section (1), then, notwithstanding anything in the
Karnataka Land Revenue Act, 1964 or any other law, it shall be lawful for the
State Government to dispose of such property in such manner as it deems fit.
(3)
The purchase and disposal of the property
under this section shall not be questioned in any court of law.]
Section 13D - Special powers for recovery of amounts due to Government
[373][13D. Special powers for recovery of amounts due
toGovernment
Notwithstanding
anything contained in this Act and the rules made there under, where any tax
payable under this Act by a dealer has been deferred under section 19-C and
where such deferred tax has been converted into loan by the Department of
Industries and Commerce, Government of Karnataka, and upon such amounts
becoming due, the assessing authority or any other officer exercising powers
under section 13 may recover such amounts from such dealer as if it were an
amount due under this Act.]
Section 14 - Recovery of tax or penalty or any other amount from certain other persons
14.
Recovery of tax[374] [or penalty or any
other amount] from certain other persons
(1)
The assessing authority may at any time or
from time to time, by notice in writing (a copy of which shall be forwarded to
the dealer at his last address known to the assessing authority) require any
person from whom money is due or may become due to the dealer or any person who
holds or may subsequently hold money for or on account of the dealer to pay to
the assessing authority, either forthwith upon the money becoming due or being
held at or within the time specified in the notice (not being before the money
becomes due or is held) so much of the money as is sufficient to pay the amount
due by the dealer in respect of arrears of tax or penalty or the whole of the
money when it is equal to or less than that amount.
(2)
The assessing authority may at any time or
from time to time amend or revoke any such notice or extend the time for making
any payment in pursuance of the notice.
(3)
Any person making any payment in compliance
with a notice under this section shall be deemed to have made the payment under
the authority of the dealer and the receipt of the assessing authority shall
constitute a good and sufficient discharge of the liability of such person to
the extent of the amount referred to in the receipt.
(4)
Any person discharging any liability to the
dealer after receipt of the notice referred to in this section shall be
personally liable to the assessing authority to the extent of the liability
discharged or to the extent of the liability of the dealer for the amount due
under this Act, whichever is less.
(5)
Where any person to whom a notice under this
section is sent objects to it on the ground that the sum demanded or any part
thereof is not due by him to the dealer or that he does not hold any money for
or on account of the dealer, then nothing contained in this section shall be
deemed to require such person to pay the sum demanded or any part thereof, to the
assessing authority.
(6)
Any amount which a person is required to pay
to the assessing authority or for which he is personally liable to the
assessing authority under this section shall, if it remains unpaid, be a charge
on the properties of the said person and may be recovered as if it were an
arrear of land revenue.
[375][Explanation I].--For the purposes of this section, the
amount due to a dealer or money held for or on account of a dealer by any
person shall be computed after taking into account such claims, if any, as may
have fallen due for payment by such dealer to such person and as may be
lawfully subsisting.
[376][Explanation II.--Notwithstanding anything contained in
this Act, for the purpose of this section, the expression "assessing
authority" shall include[377][any
officer empowered to levy tax or penalty under any of the provisions of this
Act, or] any other officer exercising powers under clause (aa) of sub-section
(3) of section 13.]
Section 14A - Issuance of Clearance Certificates to registered dealers
[378][14A. Issuance of Clearance Certificates to
registereddealers
Where
for the purpose of complying with the requirement of any law for the production
of a clearance certificate with respect to payment of tax or any other amount
under this Act, a registered dealer makes an application to the assessing
authority of the area, the assessing authority shall, if no amount of assessed
tax or any other amount under this Act is due by or any tax payable in
accordance with the provisions of sub-section (1) of section 12-B is
outstanding from such registered dealer, issue a clearance certificate in the
prescribed form.]
Section 15 - Tax payable on transfer of business, etc
[379][15. Tax payable on transfer of business,etc.
(1)
[380][When the ownership of the business of a dealer is
transferred, the transferor and the transferee shall jointly and severally be
liable to pay any tax or penalty or any other amount remaining unpaid at the
time of transfer or that may become payable in respect of such business after
the date of transfer but relating to the years upto the date of transfer and
for the purpose of recovery from the transferee, such transferee shall be
deemed to be the dealer liable to pay the tax or penalty or other amount due under
this Act.]
(2)
?When a
firm liable to pay the tax, or penalty is dissolved, theassessment of the tax
and imposition of penalty shall be made as if no dissolution of the firm had
taken place, and every person who was at the time of dissolution a partner of
the firm and the legal representative of any such person who is deceased, shall
be jointly and severally liable to pay the tax or penalty assessed or imposed.
(3)
[381][Where any firm is liable to pay any tax or penalty or
any other amount under this Act, the firm and each of the partners of the firm
shall be jointly and severally liable for such payment.
(4)
Where a partner of a firm liable to pay any
tax or penalty or any other amount under this Act retires, he shall,
notwithstanding any contract to the contrary, be liable to pay any tax or
penalty or any other amount remaining unpaid at the time of his retirement and
any tax or penalty or any other amount due upto the date of retirement,
thoughunassessed.]
(5)
When an undivided Hindu family or
Aliyasanthana family liable to pay the tax or penalty is partitioned, the assessment of the tax and the
imposition of penalty shall be made as if no partition of the family had taken
place, and every person who was a member of the family before the partition
shall be jointly and severally liable to pay the tax or penalty assessed or
imposed.]
Section 16 - Assessment of legal representatives
Where
a dealer dies, his executor, administrator or other legal representative shall
be deemed to be the dealer for the purposes of this Act and the provisions of
this Act shall apply to him in respect of the business of the said deceased
dealer, provided that, in respect of[382]
[any tax, penalty or fee] assessed as payable by any such dealer or[383][any
tax, penalty or fee] which would have been payable by him under this Act if he
had not died, the executor, administrator or other legal representative shall
be liable only to the extent of the assets of the deceased in his hands.
Section 17 - Composition of Tax [x x x]
[384][17. Composition of Tax [385][x xx]
(1)
[386][Subject to such conditions and in such circumstances as
may be prescribed, the assessing authority may, if a dealer whose total
turnover in a year is not exceeding [387][rupees
tenlakh] and who is liable to tax under sections [388][5,
5-A, 6 and 6-B], so elects, accept in lieu of the amount of tax payable by him
under this Act, during any year, by way of composition, an amount at the
following rates, namely:--
TABLE
|
Sl.
No.
Total Turnover |
Rates |
|
(i) Where the
total turnover does not exceed three lakh rupees. |
One thousand
five hundred rupees. |
|
(ii) Where the
total turnover exceeds three lakh rupees but does not exceed five lakh
rupees. |
One thousand
five hundred rupees plus two per cent of the turnover exceeding three lakh
lakh rupees. |
|
[389] [(iii) Where the total turnover exceeds five lakh rupees but does
not exceed ten lakh rupees |
Five thousand
five hundred rupees plus three percent of the turnover exceeding five lakh
rupees.] |
Provided
that this sub-section shall not apply to,-
(2)
?dealers in liquor and/or beer;
(3)
dealers operating hotels, restaurants or bars
and restaurants;
(4)
dealers purchasing goods in the course of
inter-State trade or commerce against declarations in Form-C, or obtaining
goods from sources outside the State against declarations in Form-F;
(5)
?dealers whose total turnover in the
immediately proceeding yearas declared in the return or determined in the
assessment order was more than [390][ten
lakh rupees].
(6)
(a) Any dealer eligible for composition of
tax under sub-section (1) and who estimates his total turnover for a year to be
not more than [391][ten
lakh rupees], may apply to the assessing authority to permit him to pay the
amount under this section and on being so permitted, he shall pay the amount
due in advance during the year in quarterly instalments and shall submit a
return as specified in sub-section (1) of section 12.
(b)
The amount paid under clause (a) shall be subject to such adjustment as may be
prescribed on the completion of final assessment.
(7)
Every dealer complying with the provisions of
clause (a) of sub-section
(8)
shall be assessed on the basis of return
submitted in accordance with sub-section (1) of section 12, and such dealer
shall not be required to appear or produce the books of accounts before the
assessing authority.]
[392][Explanation.---x x x]] [Explanation.---x
x x]]
(9)
[393][ x x x]
(10)
[394][[395][(i)
Notwithstanding anything contained in sub-sections (1) to (3), but subject to
such conditions and in such circumstances as may be prescribed, the assessing
authority of the area may, if a hotelier or a restaurateur (other than a
hotelier or a restaurateur engaged in reselling of goods purchased by him in
the course of inter-State trade or commerce or a dealer engaged in vending of
liquor including beer [396][a
dealer running a sweet meat stall or ice cream parlour] [397][or
a dealer being a woman catering food and drinks]), whose total turnover in a
year is not exceeding [398][one
hundred lakh rupees], so elects, accept in lieu of the amount of tax payable by
him under this Act during any year, by way of composition, an amount at the
rate of [399][two per cent] of his total
turnover.] [(4) [400] [(i)
Notwithstanding anything contained in sub-sections (1) to (3), but subject to
such conditions and in such circumstances as may be prescribed, the assessing
authority of the area may, if a hotelier or a restaurateur (other than a
hotelier or a restaurateur engaged in reselling of goods purchased by him in
the course of inter-State trade or commerce or a dealer engaged in vending of
liquor including beer [401][a
dealer running a sweet meat stall or ice creamparlour] [402][or
a dealer being a woman catering food and drinks]), whose total turnover in a
year is not exceeding [403][one
hundred lakh rupees], so elects, accept in lieu of the amount of tax payable by
him under this Act during any year, by way of composition, an amount at the
rate of [404][two per cent] of his total
turnover.]
(ii)
Any hotelier or restaurateur [405][or
a dealer running a sweet stall or ice cream parlour] 12 [or a dealer being a
woman catering food and drinks] may apply to the assessing authority to be permitted
to pay the amount under clause (i) and, on being so permitted, he shall pay the
amount due in advance during the year in equal monthly instalments on or before
the [406][20th] of the month
following each month and for that purpose shall submit such statements or
returns in such manner as may be prescribed;
(iii)
The amount paid under clause (ii) shall be subject to such adjustmentas may be
necessary on the completion of final assessment.] [407][(iv)
x x x]
(11)
[408][Notwithstanding anything contained in this Act, where a
dealer has opted for payment of tax by way of composition in any year, the rate
at which such tax is payable shall be the rate provided for such payment in
this section at the commencement of the year.]
(12)
[409][[410][(i)
Notwithstanding anything contained in section 5-B, but subject to such
conditions and in such circumstances as may be prescribed, the assessing
authority of the area may, if a dealer liable to tax under section 5-B so
elects, accept in lieu of the amount of tax payable by him during the year
under this Act, by way of composition an amount on the total consideration for
the works contracts executed by him in that year in the State in respect of
Works contract specified in column (2) of the Sixth Schedule [411][at
the rate of four per cent].] [(6)[412][(i)
Notwithstanding anything contained in section 5-B, but subject to such
conditions and in such circumstances as may be prescribed, the assessing
authority of the area may, if a dealer liable to tax under section 5-B so
elects, accept in lieu of the amount of tax payable by him during the year
under this Act, by way of composition an amount on the total consideration for
the works contracts executed by him in that year in the State in respect of
Works contract specified in column (2) of the Sixth Schedule [413][at
the rate of four per cent].]
(ii)
Any dealer may apply to the assessing authority to be permittedto pay the
amount under clause(i) and, on being so permitted he shall pay tax in advance
as provided for under section 12-B and all the provisions of section 12B
mutatis-mutandis shall apply to this sub-section.]
[414][(iii) the amount paid under clause (ii), shall be
subject to such adjustment as may be necessary on completion of final
assessment.] [(iii) the amount paid under clause (ii), shall be subject to
such adjustment as may be necessary on completion of final assessment.]
[415][Explanation.--No tax shall be payable under this
sub-section on the turnovers relating to amounts paid to sub-contractors as
consideration for execution of works contract whether wholly or partly subject
to production of proof that such sub-contractor is a registered dealer liable
to tax under the Act and that the turnover of such amounts is included in the
monthly statements or return of turnover, as the case may be, filed by such
sub-contractor.] [Explanation.--No tax shall be payable under this
sub-section on the turnovers relating to amounts paid to sub-contractors as
consideration for execution of works contract whether wholly or partly subject
to production of proof that such sub-contractor is a registered dealer liable
to tax under the Act and that the turnover of such amounts is included in the
monthly statements or return of turnover, as the case may be, filed by such
sub-contractor.]
(13)
[416][ Nothing contained in sub-section (6) shall apply to a
dealer registered under the Central Sales tax Act, 1956 (Central Act 74 of
1956) and has furnished a declaration in Form "C" under the said Act
in respect of goods purchased by him for the purposes of using such goods in
the execution of works contract.]
(14)
[417][Subject to such conditions and in such circumstances as
may be prescribed, the assessing authority of the area may, if a dealer
carrying on the business in silk fabrics so elects, accept in lieu of the
amount of tax payable by him, during any year, under this Act, by way of
composition, an amount at the rate of half percent of his total turnover in
respect of silk fabrics;]
[418][Explanation I.-- x x x [Explanation I.-- x x x
Explanation
II.-- x x x]
(15)
[419][Notwithstanding anything contained in sub-sections (1)
to (3), but subject to such conditions and in such circumstances as may be
prescribed, the assessing authority of the area may, if a dealer being
mechanized crushing unit producing granite metals so elects, accept in lieu of
the amount of tax payable by him under any other provisions of this Act, during
any year, by way of composition, an amount at the following rates,
namely:-
|
Sl. No. |
Capacity |
Rates |
|
(i) |
For each
crushing machine of size 36" x9" |
Rs. 1,00,000 per
annum |
|
(ii) |
For each
crushing machine of size 16" x 9" |
Rs. 50, 000 per
annum |
|
(iii) |
For each
crushing machine of size 12" x 9" |
Rs. 25, 000 per
annum |
(16)
?Any
dealer eligible for composition of tax under clause (i), may apply to the
assessing authority to permit to pay the amount under this sub-section and on
being so permitted, he shall pay the amount due in advance during the year in
equal monthly installments on or before the twentieth day of month following
each month and for that purpose shall submit such statements or returns in such
manner as may be prescribed.
(17)
The amount paid under clause (ii), shall be
subject to such adjustment as may be necessary on the completion of final
assessment.]
Section 17A - Rounding off of tax, etc.
[420][17A. Rounding off of tax,etc.
The
amount of tax (including tax payable in advance), penalty or any other amount
payable and the amount of refund due, under this Act shall be rounded off to
the nearest rupee and, for this purpose, where such amount contains a part of a
rupee consisting of paise, then, if such part is fifty paise or more, it shall
be increased to one rupee and if such part is less than fifty paise, it shall
be ignored.]
Section 18 - Collection of tax by dealers
[421][18. Collection of tax bydealers
(1)
(a) A person who is not a registered dealer
liable to pay tax shall not collect any amount by way of tax or purporting to
be by way of tax under this Act; nor shall a registered dealer collect any
amount by way of tax or purporting to be by way of tax at a rate or rates
exceeding the rate or rates [422][at
which he is liable to pay tax under the provisions of this Act.] [423][x
x x]
(b) No
person shall collect any amount by way of tax or purporting tobe by way of tax
in respect of sales of any goods on which no tax is payable by him under the
provisions of this Act.
(2)
Notwithstanding anything contained in
sub-section (1), a dealer whohas been permitted to pay any amount by way of
composition [424][under
subsection (1) [425][x
x x] [426][[427][x
x x] or sub-section (8)] of section 17] or a dealer who is exempted from sales
tax by virtue of recognition granted under the provisions of this Act, shall
not collect any amount by way of tax or purporting to be by way of tax on the
sales or purchases of goods made during the period to which such composition or
recognition applies.
(3)
[428][Notwithstanding anything contained in sub-sections (1)
and (2), no dealer who is liable to pay turnover tax under section 6-B shall
collect any amount by way of such turnover tax or purporting to be by way of
such turnover tax payable by him.]
Section 18A - Penalty for collection in contravention of section 18
If any
person contravenes any of the provisions of section 18, the assessing authority
may, after giving such person reasonable opportunity of being heard, by order
in writing, impose upon him by way of penalty a sum not exceeding one and a
half times such amount:
[429][Proviso x x x]
Provided
further that no prosecution for an offence under section 29 shall be instituted
in respect of the same facts on which a penalty has been imposed under this
section.]
Section 18 - Payment and disbursement of amounts wrongly collected by dealer as tax
[430][18AA. Payment and disbursement of amounts wrongly
collected by dealer astax
(1)
Where any amount is collected by way of tax
or purporting to be by way of tax from any person by any dealer in
contravention of section 18, whether knowingly or not, such dealer shall pay
the entire amount so collected, to the assessing authority within twentydays
after the close of the month in which such amount was collected,
notwithstanding that the dealer is not liable to pay such amount as tax or that
only a part of it is due from him as tax under this Act
(2)
If default is made in payment of the amount
in accordance with sub-section (1),-
(i)
the whole of the amount outstanding on the
date of default shall become immediately due and shall be a charge on the
properties of the dealer;
(ii)
the dealer liable to pay the amount shall pay
interest at the rate of two and one half percent of such amount for each month
of default; and
(iii) the whole of the amount remaining unpaid along with the
interest calculated under clause (ii) of this sub-section shall be recoverable
in the manner specified in section 13.
(3)
?Notwithstanding anything contained in this
Act, or in any other law for the time being in force, any amount paid or
payable by any dealer under sub-section (1) shall, to the extent it is not due
as tax be forfeited to the State Government and be recovered from him and such
payment or recovery shall discharge him of the liability to refund the amount
to the person from whom it was collected.
(4)
Where any amount is paid or recovered by or
from any dealer under sub-section (1) or (3), a refund of such amount or any
part thereof can be claimed from Government by the person from whom, it was
realised by way of tax provided an application in writing in the prescribed
form is made to the Commissioner, within two years from the date of the order
of forfeiture. On receipt of any such application, the Commissioner shall hold
such inquiry as he deems fit and if the Commissioner is satisfied that the
claim is valid and admissible and that the amount so claimed as refund is
actually paid or recovered, he shall refund the amount or any part thereof,
which is found due to the person concerned.
(5)
Where any amount is collected by way of tax
or purporting to be byway of tax in contravention of section 18 at any time
before the commencement of the Karnataka Sales Tax (Amendment) Act, 1992, the
provisions of sub-sections (3) and (4) shall apply to such amount collected.]
Section 19 - Certain dealers to collect and pay tax
[431][19. Certain dealers to collect and pay tax
Notwithstanding
anything contained in this Act, the Central Government, a State Government, a
statutory body or a local authority shall in respect of any sale of goods
effected by them be entitled to collect by way of tax any amount which a
registered dealer effecting such sale would have been entitled to collect by
way of tax under this Act and shall pay the tax so collected into the
Government Treasury.]
Section 19A - Deduction of tax at source in case of works contract
[432][19A. Deduction of tax at source [433][in case of works
contract]
(1)
Notwithstanding anything contained in this
Act, the Central Government, or any State Government, or an industrial,
commercial or trading undertaking of the Central Government or of any State
Government [434][or
any such undertaking in Joint Sector] 2 [or any other industrial, commercial or
trading undertaking as may be notified by the Commissioner from time to time],
or a local authority or a statutory body, shall deduct out of the amounts
payable by them to a dealer in respect of works contracts of the nature
specified in the Sixth Schedule executed for them, in the State, an amount
calculated,--
(a)
in the case of a dealer who is permitted to
pay amount by way of composition under sub-section (6) of section 17, at the
rate of four percent of the total amount payable to such dealer,
(b)
in the case of a dealer other than the dealer
referred to in clause (a), at the rates specified in the Sixth Schedule:
Provided that,--
(c)
no such deduction shall be made if the amount
payable to a dealer by the authorities mentioned in sub-section (1), is less
than one lakh rupees in a year; or
(d)
[435][subject to such conditions and in such circumstances as
may be prescribed, the Commissioner may notify on application made by any
dealer that no deduction shall be made in respect of such dealer;]
(e)
[436][f any works contract for execution for the authorities
mentioned in sub-section (1), involves only labour or service but does not
involve transfer of property in goods and it is certified to be so by the
assessing authority or by the assessing authority of the area on an application
made by any dealer, the provisions of sub-section (1) shall not apply and every
such application shall be disposed of by the assessing authority within one
month from the date of receipt, either by issue of a certificate as aforesaid
or by endorsement intimating ineligibility to such a certificate to the dealer,
as the case may be;
(f)
[437][in case of a dealer mentioned in clause (b), in respect
of any other works contract which involves partly labour or service and partly transfer
of property in goods, the total amount on which tax is calculable under
sub-section (1), shall be the total amount payable to the dealer as reduced by
twenty-five percent thereof as tentatively representing cost of labour or
service.
(2)
The authority making deduction under
sub-section (1), shall sendevery month to the Prescribed Authority a statement
in the prescribed form containing particulars of tax deducted during the
preceding month and pay full amount of the tax so deducted by it within twenty days
after the close of the preceding month in which such deductions were made and
the amount so payable shall for the purposes of section 13 be deemed to be an
amount due under this Act:
Provided
that where default is made in complying with the provisions of this
sub-section, the prescribed authority may, after such enquiry as it deems fit
and after giving opportunity to the concerned authority of being heard,
determine to the best of its judgment, the amount payable under this
sub-section by such authority and the amount so determined shall be deemed to
be an amount due under the Act for the purposes of section 13.
(3)
[438][If default is committed in the payment of tax deducted
beyond ten days after the expiry of the period specified under sub-section (2),
the authority making deductions under sub-section (1) shall pay, by way of
penalty, a sum equal to the penalty specified under clause (ii) of sub-section
(4)
of section 13 during the period in which such
default is continued.]
(5)
The authority making deduction under
sub-section (1) shall furnish to the dealer from whom such deduction is made, a
certificate obtained from the prescribed authority containing such particulars
as may be prescribed.
(6)
Payment by way of deduction in accordance
with sub-section (2),shall be without prejudice to any other mode of recovery
of tax due under this Act from the dealer executing the works contract.
(7)
Where tax in respect of the works contract is
remitted under sub-section (2), the tax payable by the dealer for any month,
quarter or for the whole year, as the case may be in respect of such works
contract shall be reduced by the amount of tax already remitted under the said
sub-section:
Provided
that the burden of proving that the tax on such works contract has already been
remitted and of establishing the exact quantum of tax so remitted shall be on
the dealer claiming the reduction.]
Section 19 - Deduction of tax at source in other cases
[439][19AA. Deduction of tax at source in othercases
(1)
Notwithstanding anything contained in this
Act, the Government of Karnataka, [440][and
Zilla Panchayats] shall deduct out of the amounts payable by them to a dealer
in respect of the purchase of goods, other than Petrol and High Speed Diesel,
made by them for their bona fide use, an amount at the rate of four per cent or
at the rate applicable for the goods so purchased whichever is lower:
Provided
that,--
(2)
no such deductions shall be made if the
amount payable to the dealerby the authorities mentioned in this sub-section is
less than one thousand rupees; or
(3)
[441][x x x] [442][(aaa)
no such deduction shall be made in respect of dealers as may be notified by the
Commissioner from time to time.] 5 [b) no amount shall be deducted under this
sub-section, if any of the goods purchased by the authorities mentioned in this
sub-section is not liable to tax either on account of said goods being exempt
from tax or not liable to tax at the hands of the selling dealer on the ground
that the said goods have been subjected to tax at the hands of the earlier
seller, or if the tax payable by the selling dealer on any goods is deferred or
exempted by the State Government in pursuance of its Industrial Policy and upon
being so certified by the Assessing Authority of the area on an application
made by the dealer, which shall be disposed of by the Assessing Authority
within one month from the date of receipt, either by issue of certificate as
aforesaid or by intimating to the dealer his in-eligibility to such a
certificate, as the case may be;]
(4)
The authority making deduction under
sub-section (1), shall send every month to the prescribed authority a statement
in the prescribed form containing particulars of tax deducted during the
preceding month and pay full amount of the tax so deducted by it or a receipt from
a Government Treasury for having remitted the tax so deducted by it within
twenty days after the close of the preceding month in which such deductions
were made and the amount so payable shall for the purposes of section 13 be
deemed to be an amount due under this Act:
Provided
that where default is made in complying with the provisions of this
sub-section, the prescribed authority may, after such enquiry as it deems fit
and after giving an opportunity to the concerned authority of being heard,
determine to the best of its judgment, the amount payable under this
sub-section by such authority and the amount so determined shall be deemed to
be an amount due under the Act for the purposes of section13.
(5)
[443][If default is committed in the payment of tax deducted
beyond ten days after the expiry of the period specified in sub-section (2),
the authority making deductions under sub-section (1) shall pay by way of
penalty a sum equal to the penalty specified under clause (ii) of sub-section
(6)
of section 13 during the period in which such
default is continued.]
(7)
The authority making deduction under
sub-section (1) shall furnish to the dealer from whom such deduction is made, a
certificate obtained from the prescribed authority containing such particulars
as may be prescribed.
(8)
Payment by way of deduction in accordance
with sub-section (1) shall be without prejudice to any other mode of recovery
of tax due under this Act from the dealer effecting the sales to the
authorities mentioned in subsection (1).
(9)
Where tax in respect of the purchases is
remitted under sub-section(2), the tax payable by the dealer for any month,
quarter or for the whole year, as the case may be, in respect of such sales
shall be reduced by the amount of tax already remitted under the said sub-section:
Provided
that the burden of proving that the tax on such sales has already been remitted
and of establishing the exact quantum of tax so remitted shall be on the dealer
claiming the reduction.]
Section 19B - Power of Government to notify deferred payment of tax, etc., for sick industries and riot affected industries
[444][19B. Power of Government to notify deferred payment of
tax, etc., for sick industries [445][and riot affected
industries]
Notwithstanding
anything contained in this Act or in the rules made thereunder, but subject to
such conditions as may be specified, the State Government may, by notification
issued prospectively or retrospectively, in respect of [446][any
industry which is declared by the State Government as riot affected industrial
unit or any industry considered] as a sick unit under the Sick Industrial
Companies (Special Provision) Act, 1985, grant permission to pay in instalments
the whole or any part of the tax payable by such unit for any period or defer
payment of such tax.]
Section 19C - Power of Government to notify exemption of tax or deferred payment of tax for new industries
[447][19C. Power of Government to notify [448][exemption of tax or]
deferred payment of tax for newindustries
(1)
The Government may, in such circumstances and
subject to such conditions as may be prescribed, by notification defer payment
by any new industrial unit of the whole or any part of the tax payable in
respect of any period [449][or
exempt the whole or any part of the tax payable by a new industrial unit in
respect of any period.]
[450][Provided that notwithstanding anything contained in this
Act or in the rules made there under but subject to such conditions as the
State Government may, by general or special order specify, where a dealer to whom
incentives by way of deferment offered by the State Government in its orders
issued from time to time has been granted by virtue of eligibility certificate
and where liability equal to the amount of any such tax payable by such dealer
has been created as loan by the Department of Industries and Commerce.
Government of Karnataka, then such tax shall be deemed, in public interest, to
have been paid.]
(2)
Notwithstanding anything contained in this
Act, the deferred payment of tax under sub-section (1) shall not attract
penalty under clause (ii) of sub-section (2) of section 13, provided the
conditions laid down for payment of the tax deferred are satisfied.]
[451][Explanation.--For the purpose of this section,
'New Industrial unit' [452][shall
not include a new industrial unit which uses trade mark or the brand name of
any product of an existing industrial unit, but includes],--
(3)
an industrial unit undertaking investment in
expansion, diversification or modernisation;
(4)
an Oil Company marketing products manufactured
in the State by another Oil Company, the latter being a new industrial unit.]
Section 20 - Appeals
[453][20. Appeals
(1)
[454][Any person objecting to an order affecting him passed
under the provisions of this Act by any officer not above the rank of a Deputy
Commissioner may appeal to the Joint Commissioner:]
[455][Provided that no such appeal shall lie against an order
in respect of which an application under section 12-D has been made.]
(2)
The appeal shall be preferred within thirty
days,--
(3)
in respect of an order of assessment, from
the date on which the notice of assessment was served on the appellant, and
(4)
in respect of any other order, from the date
on which the order was communicated to the appellant:
Provided
that the appellate authority may admit an appeal preferred after the period of
thirty days aforesaid, [456][but
within a further period of one hundred and eighty days] if it is satisfied that
the appellant had sufficient cause for not preferring the appeal within that
period.
(5)
[457][No appeal against an order of assessment shall be
entertained by the appellate authority unless it is accompanied by satisfactory
proof of the payment of the tax and penalty not disputed in the appeal.
(6)
Notwithstanding that an appeal has been
preferred under sub-section (1), the tax or other amount shall be paid in
accordance with the order against which the appeal has been preferred:
Provided
that the appellate authority may, in its discretion, give such directions as it
thinks fit in regard to the payment of tax or other amount payable under clause
(b), if the appellant furnishes sufficient security to its satisfaction in such
form and in such manner as may be prescribed.]
(7)
The appeal shall be in the prescribed form
and shall be verified inthe prescribed manner.
(8)
[458][In disposing of an appeal, the appellate authority may,
after giving the appellant a reasonable opportunity of being heard,--
(a)
in the case of an order of assessment or
penalty,--
(b)
confirm, reduce, [459][x
x x] or annul the assessment or penalty or both;
(c)
[460][enhance the assessment including any part thereof
whether or not such part is objected to in the appeal;]
(d)
set-aside the assessment and direct the
assessing authority tomake a fresh assessment after such further enquiry as may
be directed; or
(e)
pass such other orders as it may think fit;
and
(f)
in the case of any other order, confirm,
cancel or vary such order.]
(9)
Every order passed on appeal under this
section shall subject to theprovisions of [461][[462][sections
22 to 24] and section 25-A], be final.]
Section 21 - Revisional powers of [x x x] Joint Commissioners
[463][21. Revisional powers
of [464][x
x x] [465][Joint
Commissioners].
(1)
[466][x x x]
(2)
The [467][Joint
Commissioner] may of his own motion call for and examine the record of any
order passed or proceeding recorded under the provisions of this Act by a [468][any
officer not above the rank of Deputy Commissioner] [469][x
x x], for the purpose of satisfying himself as to the legality or propriety of
such order or as to the regularity of such proceeding [470][in
so far as it is prejudicial to the interests of the revenue] and pass such
order with respect thereto as he thinks fit.
(3)
In relation to an order of assessment passed
under this Act, the powerunder sub-sections (1) and (2) shall be exercisable
only within a period of four years from the date on which the order was passed.
(4)
No order shall be passed under sub-section
(1) or sub-section (2)enhancing any assessment, unless an opportunity has been
given to the assessee to show cause against the proposed enhancement.]
(5)
[471][The power under this section shall not be exercisable in
respect of matters subjected to appeal under section 20.]
(6)
[472]Every order passed in revision under this section shall
subject to the provisions of sections 22 to 24 and 25-A, be final.
Explanation.--For
the purposes of this section, 'record' shall include all records relating to
any proceedings under this Act available at the time of examination by [473][x
x x] the Joint Commissioner.]
Section 21A - Deferment of refund in certain cases
[474][21A. Deferment of refund in certaincases
Where
any amount is refundable to any person by an order passed under sections 20, 21
or 22A, such refund shall not be made within the period stipulated for filing
of an appeal against such order under section 22 or section 24 has expired.]
Section 22 - Appeal to the Appellate Tribunal
(1)
[475][Any officer empowered by the State Government in this behalf
or any other person objecting to an order passed, [476][under
section 12-D or an order passed] by the [477][Deputy
Commissioner] or the [478][Joint
Commissioner] under [479][[480][x
x x] section 20 or section 21] may appeal to the Appellate Tribunal within a period
of sixty days from the date on which the order was communicated to him.]
(2)
The Appellate Tribunal may admit an appeal
preferred after the periodof sixty days referred to in sub-section (1), [481][but
within a further period of one hundred and eighty days] if it is satisfied that
the [482][appellant] had sufficient
cause for not preferring the appeal within that period.
(3)
[483][The officer authorised under sub-section (1) or the
person against whom an appeal has been preferred, as the case may be, on receipt
of notice that an appeal against the order of the [484][Deputy
Commissioner] or the [485][Joint
Commissioner] has been preferred under sub-section (1) by the other party, may,
notwithstanding that he has not appealed against such order or any part thereof,
file [486][at any time before the
appeal is finally heard], a memorandum of cross-objections, verified in the
prescribed manner, against any part of the order of the [487][Deputy
Commissioner] or the [488][Joint
Commissioner], as the case may be, and such memorandum shall be disposed of by
the Appellate Tribunal as if it were an appeal presented within the time
specified in sub-section (1).]
(4)
?The
appeal [489][or the memorandum of
cross-objections] shall be in the prescribed form, shall be verified in the
prescribed manner, and [490][in
the case of an appeal preferred by any person other than an officer empowered
by the State Government under sub-section (1)] shall be accompanied by a fee
equal to two percent of the amount of assessment objected to, provided that the
sum payable shall in no case be less than [491][two
hundred rupees or more than one thousand rupees]
(5)
[492][Notwithstanding that an appeal has been preferred under
subsection (1), the payment of tax or penalty or any other amount, payable, in accordance
with any order passed by the [493][Deputy
Commissioner] or the [494][Joint
Commissioner] under section 20 shall not, pending disposal of the appeal be
stayed by the Appellate Tribunal.]
(6)
The Appellate Tribunal shall, after giving
both parties to the appeala reasonable opportunity of being heard, pass such
orders thereon as it thinks fit:
Provided
that if the appeal involves a question of law on which the Appellate Tribunal
has previously given its decision in another appeal and either a revision petition
in the High Court against such decision or an appeal in the Supreme Court
against the order of the High Court thereon is pending, the Appellate Tribunal
may defer the hearing of the appeal before it till such revision petition in
the High Court or the appeal in the Supreme Court is disposed of.
[495][Provided further that if as a result of the appeal any
change becomes necessary in the assessment, which is the subject matter of the
appeal, the Appellate Tribunal may authorise the Assessing authority to amend
the assessment, and the assessing authority shall amend the assessment
accordingly and thereupon, any amount overpaid by the assessee shall be
refunded to him without interest, or any additional amount of tax due from him
shall be collected in accordance with the provisions of the Act, as the case
may be.]
(7)
Notwithstanding that an appeal has been
preferred under subsection(1), tax shall be paid
in accordance with the assessment made in the case:
Provided
that the Appellate Tribunal may, [496][except
in case of an appeal against an order passed by the [497][Deputy
Commissioner] or [498][Joint
Commissioner] under section 20] in its discretion, give such directions as it
thinks fit, in regard to the payment of tax, if the appellant furnishes
sufficient security to its satisfaction in such form and manner as may be
prescribed:
[499][Proviso x x x]
(8)
(a) The Appellate Tribunal may, on the
application [500][either
of the appellant or of the respondent] review any order passed by it under
sub-section (4) on the basis of facts which were not before it when it passed
the order:
Provided
that no such application shall be preferred more than once in respect of the
same order.
(b)
The application for review shall be preferred in the prescribedmanner within
six months from the date on which the order to which the application relates
was communicated to the applicant; and where the application is preferred
by [501][any person other than an
officer empowered by the State Government under sub-section (1),] it shall be
accompanied by a fee equal to that which had been paid in respect of the
appeal:
Provided
that if the application for review is preferred within ninety days from the
date on which the order to which the application relates is communicated to the
applicant, the application shall be accompanied by half the fee which had been
paid in respect of the appeal.
(9)
[502][With a view to rectifying any mistake apparent from the
record, the Appellate Tribunal may, at any time, within five years from the
date of any order passed by it under sub-section (4) or sub-section (6), amend
such order:
Provided
that no order under this sub-section shall be made without giving both parties
affected by the order a reasonable opportunity of being heard.]
(10)
Except as provided in the rules made under this
Act, the AppellateTribunal shall not have powers to award costs to either of
the parties to the appeal or review.
(11)
Every order passed by the Appellate Tribunal
under [503][sub-section (4) or
sub-section (6) or sub-section (6-A)] shall be communicated to [504][the
appellant, the respondent, the authority on whose order the appeal was
preferred, the [505][Joint
Commissioner] concerned if he is not such authority, and the Commissioner.]
(12)
Every order passed by the Appellate Tribunal
under sub-section (4)shall [506][subject
to the provisions of sub-section (6), sub-section (6A)] and section 23, be
final and every order passed by it under sub-section (6) shall, [507][subject
to the provisions of sub-section (6A) and section 23] be final.
Section 22A - Revisional powers of Additional Commissioner and Commissioner
[508] [22A. Revisional powers of [509][Additional
Commissioner] andCommissioner
(1)
The [510][Additional
Commissioner] may on his own motion call for and examine the record of any
proceeding under [511][section
20 or section 21 of] this Act and if he considers that any order passed therein
by any officer who is not above the rank of a [512][Joint
Commissioner], is erroneous in so far as it is prejudicial to the interest of
the revenue, he may, if necessary, stay the operation of such order for such
period as he deems fit and after giving the assessee an opportunity of being
heard and after making or causing to be made such inquiry as he deems
necessary, pass such order thereon as the circumstances of the case justify,
including an order enhancing or modifying the assessment, or cancelling the
assessment or directing a fresh assessment.
(2)
The Commissioner may on his own motion call
for and examine therecord of any proceeding under this Act, and if he considers
that any order passed therein by any officer subordinate to him is erroneous in
so far as it is prejudicial to the interest of the revenue, he may, if
necessary, stay the operation of such order for such period as he deems fit and
after giving the assessee an opportunity of being heard and after making or
causing to be made such inquiry as he deems necessary, pass such order thereon
as the circumstances of the case justify, including an order enhancing or
modifying the assessment, or cancelling the assessment or directing a fresh
assessment.
(3)
The [513][Additional
Commissioner] or the Commissioner shall not [514][exercise
any power] under sub-section (1) or sub-section (2), as the case may be, if,--
(a)
the time for appeal against the order has not
expired;
(b)
[515][the matter has been subject to an appeal under section
22 or a revision in the High Court; or]
(c)
more than four years have expired after the
passing of the ordersought to be revised.
(4)
Notwithstanding anything contained in
sub-section (3), the [516][Additional
Commissioner] or the Commissioner, may pass an order under subsection
(5)
or (2), as the case may be, on any point
which has not been raisedand decided in an appeal or revision referred to in
clause (b) of sub-section (3), before the expiry of a period of one year from
the date of the order in such appeal or revision or before the expiry of a
period of four years referred to in clause (c) of that sub-section whichever is
later.]
(6)
[517][Every order passed in revision under sub-section (1)
shall, subject to the provisions of sub-section (2) of this section, sections
23, 24 and 25A, be final.
(7)
Every order passed in revision under
sub-section (2) shall, subjectto the provisions of sections 23, 24 and 25-A, be
final.]
[518][Explanation I.--If the order passed or proceedings
recorded by the appropriate authority referred to in sub-sections (1) or (2),
involves an issue on which the High Court has given its decision adverse to the
revenue in some other proceedings and an appeal to the Supreme Court against
such decision of the High Court is pending, the period spent between the date
of the decision of the High Court and the date of the decision of the Supreme
Court shall be excluded in computing the period referred to in clause (c) of
sub-section (3).
Explanation
II.--In computing the period of limitation for the purpose of sub-section (3),
any period during which any proceeding under this section is stayed by an order
of injunction of any court shall be excluded.]
[519][Explanation III.--For the purposes of this section, 'record'
shall include all records relating to any proceedings under this Act available
at the time of examination by the Additional Commissioner or the Commissioner.]
Section 22B - Limitation in regard to passing of orders in respect of certain proceedings
[520][22B. Limitation in regard to passing of orders in
respect of certain proceedings
(1)
Notwithstanding anything contained in
sections 12-A, 21 and 22-A, where any proceedings are initiated under section
12A or any records have been called for under sections 21 or 22-A, the
authorities concerned shall pass orders referred to in the said sections,
within a period of [521][four
years] from the date of initiation of such proceedings or calling for the
records, as the case may be:
Provided
that in respect of proceedings initiated or records called for before the date
of commencement of the Karnataka Taxation Laws (Amendment) Act, 1997, orders
shall be passed within a period of [522][four
years] from such commencement.
(2)
In computing the period specified in
sub-section (1), the period duringwhich a proceeding has been deferred on
account of any stay granted by any court or any other authority shall be
excluded.]
Section 23 - Revision by High Court in certain cases
(1)
Within [523][one
hundred and twenty days] from the date on which an order [524][under
subsection (4) or sub-section (6) or sub-section (6A)] of section 22 was
communicated to him, [525][the
appellant or the respondent] may prefer a petition to the High Court against
the order on the ground that the Appellate Tribunal has either failed to decide
or decided erroneously any question of law:
Provided
that the High Court may admit a petition preferred after the, period of [526][one
hundred and twenty days] aforesaid if it is satisfied that the petitioner had
sufficient cause for not preferring the petition within that period.
(2)
The petition shall be in the prescribed form,
shall be verified in theprescribed manner, and shall, when it is preferred
by [527][any person other than an
officer empowered by the State Government under sub-section (1) of section 22],
be accompanied by a fee of one hundred rupees.
(3)
If the High Court, on perusing the petition,
considers that there isno sufficient ground for interfering, it may dismiss the
petition summarily:
Provided
that no petition shall be dismissed unless the petitioner has had a reasonable
opportunity of being heard in support thereof.
(4)
(a) If the High Court does not dismiss the
petition summarily, it shall, after giving both the parties to the petition a
reasonable opportunity of being heard, determine the question or questions of
law raised and either reverse, affirm or amend the order against which the
petition was preferred or remit the matter to the Appellate Tribunal with the
opinion of the High Court on the question or questions of law raised or pass
such other order in relation to the matter as the High Court thinks fit.
(b)
Where the High Court remits the matter to the Appellate Tribunalunder clause
(a) with its opinion on questions of law raised, the latter shall amend the
order passed by it in conformity with such opinion.
(5)
Before passing an order under sub-section (4)
the High Court may,if it considers necessary so to do remit the petition to the
Appellate Tribunal and direct it to return the petition with its finding on any
specific question or issue.
(6)
Notwithstanding that a petition has been
preferred under subsection(1), the tax shall be paid in accordance with the
assessment made in the case:
Provided
that if as a result of the petition, any change becomes necessary in such
assessment, the High Court may authorise the assessing authority to amend the
assessment and the assessing authority shall amend the assessment accordingly
and thereupon the amount overpaid by the assessee shall be refunded to him
without interest or the additional amount of tax due from him shall be
collected in accordance with the provisions of this Act, as the case may be.
(7)
(a) The High Court may, on the application
of [528][either party to the
petition], review any order passed by it under subsection (4) on the basis of
facts which were not before it when it passed the order.
(b)
The application for review shall be preferred within such time and insuch
manner as may be prescribed, and shall, where it is preferred by [529][any
person other than an officer empowered by the State Government under
sub-section (1) of section 22], be accompanied by a fee of one hundred rupees.
(8)
[530][With a view to rectifying any mistake apparent from the
record, the High Court may, at any time, within five years from the date of the
order passed by it under sub-section (4) amend such order:
Provided
that no order under this sub-section shall be made without giving both parties
affected by the order a reasonable opportunity of being heard.]
(9)
In respect of every petition preferred under
sub-section (1) or (7),the costs shall be in the discretion of the High Court.
Section 24 - Appeal to High Court
(1)
Any assessee objecting to[531][an
order passed by the Commissioner[532]
[or the[533][Additional Commissioner]][534][x
x x] under section 22A] may appeal to the High Court within sixty days from the
date on which the order was communicated to him:
Provided
that the High Court may admit an appeal preferred after the period of sixty
days aforesaid, if it is satisfied that the assessee had sufficient cause for
not preferring the appeal within that period.
(2)
The appeal shall be in the prescribed form,
shall be verified in theprescribed manner, and shall be accompanied by a fee of[535]
[five hundred rupees].
(3)
The High Court shall, after giving both
parties to the appeal areasonable opportunity of being heard, pass such order
thereon as it thinks fit.
(4)
The provisions of sub-sections (6) to (8) of
section 23, shall apply inrelation to appeals preferred under sub-section (1)
as they apply in relation to petitions preferred under sub-section (1) of
section 23.
Section 24A - Objections to Jurisdiction
[536][24A. Objections toJurisdiction
No
objection as to the territorial or pecuniary jurisdiction of any assessing
authority shall be entertained or allowed by any Court, Tribunal or Authority
in an appeal or revision, unless such objection was taken before the assessing
authority at the earliest possible opportunity.]
Section 25 - Petitions, applications and appeals to High Court to be heard by a Bench of not less than two Judges
Every Petition, application or appeal preferred to the
High Court under section 23 or 24 shall be heard by a bench of not less than
two Judges, and in respect of such petition, application or appeal, the provisions
of section 98 of the Code of Civil Procedure, 1908 (Central Act V of 1908),
shall, so far as may be, apply.
Section 25A - Rectification of mistakes
[537][25A. Rectification ofmistakes
(1)
With a view to rectifying any mistake
apparent from the record, the assessing authority, appellate authority or
revising authority, may, at any time, within five years from the date of an
order passed by it, amend such order:
Provided
that an amendment which has the effect of enhancing an assessment or otherwise
increasing the liability of the assessee shall not be made unless the assessing
authority, appellate authority or revising authority, as the case may be, has
given notice to the assessee of its intention to do so and has allowed the
assessee a reasonable opportunity of being heard.
(2)
Where an order has been considered and
decided in any proceedingsby way of appeal or revision relating to an order
referred to in sub-section (1), the authority passing such order may,
notwithstanding anything contained in any law for the time being in force,
amend the order under that sub-section in relation to any matter other than the
matter which has been so considered and decided.
(3)
An order passed under sub-section (1), shall
be deemed to be anorder passed under the same provision of law under which the
original order, the mistake in which was rectified, has been passed.]
Section 25B - Levy of tax on Sugarcane
[538][25B. Levy of tax onSugarcane
(1)
Notwithstanding anything contained in section
5 there shall be levied and collected a tax on the last purchase of sugarcane
in the State at the rate of,--
(2)
rupees sixty five per tonne, when purchased
by a manufacturer of sugar (including khandasari sugar) whose rate of recovery
of sugar exceeds 10.5 percent;
(3)
?rupees
fifty per tonne, when purchased by a manufacturer of sugar (including
khandasari sugar) whose rate of recovery of sugar does not exceed 10.5 percent.
(4)
In addition to the tax payable under
sub-section (1) there shall belevied and collected each year by way of cess for
the purpose of improvement of roads in sugarcane growing areas reserved for any
factory, a tax at the rate of rupees ten per tonne on the purchase of sugarcane
by manufacturers of sugar (including khandasari sugar).
(5)
?Every
person liable to pay tax under sub-section (1) and cess undersub-section (2)
shall furnish such return or returns in such manner and within such period as
may be prescribed.
(6)
Every purchaser shall pay in advance every
month the tax payableunder sub-section (1) and cess payable under sub-section
(2) on the quantity of sugarcane purchased by him during the preceding month.
(7)
The provisions of this Act relating to
assessment, payment, recovery,appeal and revision, and refund and exemption
shall mutatis mutandis apply in respect of tax and cess payable under this
section.]
Section 26 - Accounts to be maintained by dealers
(1)
[539][Every person registered or licensed under this Act and
every dealer or other person liable to get himself registered under this Act
shall keep and maintain true and correct accounts and such other records as may
be prescribed] in Kannada or English or Hindi or Marathi or in such other
language as the State Government may by notification specify, [540][relating
to his business, showing such particulars as may be prescribed, and such
particulars may be different for different classes of persons or dealers;] and
in case the accounts maintained in the ordinary course, do not show the same in
an intelligible form, he shall maintain a true and correct account in such form
as may be prescribed in this behalf:
[541][Proviso x x x]
(2)
The Commissioner may, subject to such
conditions or restrictionsas may be prescribed in this behalf, by notice in
writing direct any dealer or by notifications direct any class of dealers to
maintain accounts and records showing the details regarding their purchases,
sales or deliveries of goods in such form and in such manner as may be
specified by him.
Section 26A - Audit of account
[542][26A. Audit ofaccount
Every
dealer whose total turnover in a year exceeds fifty lakh rupees shall get his
accounts audited by a Chartered Accountant [543][or
a Sales Tax Practitioner subject to the prescribed limits] and shall submit to
the assessing authority a copy of the audited statement of accounts and
certificates in the prescribed manner.]
Section 27 - Certain dealers to issue [544][and obtain] Bill or Cash Memorandum
27. Certain dealers to issue[545] [and obtain] Bill or
Cash Memorandum
(1)
Every dealer whose turnover exceeds[546]
[fifty thousand rupees] in any year shall, in respect of all goods sold by him,
issue a bill or a cash memorandum to the purchaser, signed and dated by him or
his servant, manager, or agent showing such particulars as may be prescribed
and shall keep the counterfoil or duplicate of such bill or cash memorandum
duly signed and dated and preserve it for a period of not less than five years
from such date.
[547][Provided that, unless the purchaser so requires, it
shall not be necessary for a dealer to issue a bill or cash memorandum in
respect of a transaction whose total value does not exceed[548][one
hundred rupees] in each case but the dealer shall, in respect of all such
transactions, prepare at the close of each day, a consolidated bill or cash
memorandum and include them in his books of accounts and statements or returns
in accordance with the provisions of this Act.]
(2)
[549][Every dealer who purchases goods from another dealer
shall obtain a bill or cash memorandum in respect of a transaction whose total
value exceeds[550] [one hundred rupees] in
each case.]
(3)
Any person who contravenes the provisions of
sub-section (1)[551]
[or sub-section (1A)] shall, on conviction, be punishable with a fine equal to
double the amount of the bill or the cash memorandum in respect of which such
contravention has occurred[552]
[or[553]
[one thousand rupees] whichever is more.]
Section 28 - Powers to order production of accounts and powers of entry, inspection and seizure
(1)
Any officer empowered by the State
Government [554][or
the Commissioner] in this behalf, may for the purpose of this Act, require any
dealer carrying on business in any kind of goods [555][or
a miller, whether he is a dealer or not] to produce before him the accounts and
other documents, and to furnish any information relating to the stocks of goods
of, or purchases, sales and deliveries of goods by, the dealer and also any
other information relating to his business.
(2)
[556][All accounts and registers maintained by dealers in the
ordinary course of their business and documents relating to the stock of goods
of, or purchases, sales and deliveries of goods by any dealer, [557][computer
hardware and software used for data inputting, processing and storage, of all
such information] the goods in their possession and their offices, shops,
godowns, vessels, receptacles or vehicles, shall be open to inspection at all
reasonable times by [558][the
officer empowered under sub-section (1)].
(3)
For the purpose of inspection referred to in
clause (i), any suchofficer shall have power to enter and search any office,
shop, godown, vessel, receptacle, vehicle or any other place of business or any
building or place where such officer has reason to believe that the dealer
keeps, or is for the time being keeping, any accounts, registers or documents
of his business:
Provided
that no residential accommodation (not being a place of business-cum-residence)
shall be entered into and searched by such officer except on the authority of a
search warrant issued by a Magistrate having jurisdiction over the area, and
all searches under this sub-section shall, so far as may be, be made in
accordance with the provisions of [559][the
Code of Criminal Procedure, 1973 (Central Act 2 of 1974).]
(4)
[560][The power conferred by sub-clause (ii) shall also
include,--
(a)
the power to seal any box or receptacle,
godown or building orany part of the godown or building in which accounts or
taxable goods are suspected to be kept or stored, where the owner or the person
incharge of the business or any other person in occupation either leaves the
premises or is not available or fails or refuses to open any box or receptacle,
godown or building or any part of the godown or building when called upon to do
so.
(b)
the power to break open the receptacle,
godown or building orpart of the godown or building where the owner or the
person in-charge of the business or the person in occupation leaves the
premises or, after an opportunity having been given to him to do so, fails to
open the receptacle, godown or building or part of the godown or building. The
officer acting under this sub-clause shall prepare a list of the goods and
documents found therein.]
(5)
[561]No person shall tamper with any seal put under clause
(iii) of subsection (2).]
(6)
If any such officer has reason to suspect
that any dealer is attemptingto evade the payment of any tax, fee or other
amount due from him under this Act, he may, for reasons to be recorded in
writing, seize such accounts, registers, records [562][computer
hardware and software] or other documents of the dealer as he may consider
necessary, and shall give the dealer a receipt for the same. The accounts,
registers, records [563][computer
hardware and software] and documents, so seized shall be retained by such
officer only for so long as may be necessary for their examination and for any
inquiry or proceeding under this Act:
[564] [Provided that accounts, registers, records [565][computer
hardware and software] and other documents so seized shall not be retained by
such officer for a period exceeding one hundred eighty days from the date of
seizure, unless the reasons for retaining the same beyond the said period are
recorded by him, in writing and the approval of the next higher authority is
obtained and such approval in any case shall not be for more than sixty days at
a time.]]
(7)
[566][If any such officer empowered to enter into such office,
shop, godown or any other place of business or any building or place where the
dealer or miller keeps his stocks, has reason to believe that such dealer or miller
is attempting to evade payment of any tax either on his own or in collusion
with owner of the goods, he may direct the dealer or miller or the
person-in-charge of such office, shop, godown or any other place of business or
any building or place where the dealer or miller keeps his stocks, to produce
the details regarding the ownership of the goods so stocked and that after
verification of the said information if he is of the opinion that further
verification is necessary with respect to the accuracy of the particulars
furnished in the documents produced, he may verify the particulars himself or,
if it is necessary, cause it to be verified by referring the matter to any
other officer and if such verification is not likely to be completed within a
reasonable time, he may direct in writing the dealer or miller or the
person-in-charge of the office, shop, godown or any other place of business or
any building or place where the dealer or miller keeps his stocks, not to
deliver such goods until permitted to do so by him or such other officer to
whom the matter is referred for verification.
[567][Provided that the officer shall order for detention of
such quantity of goods as in his opinion would be equivalent to three times the
amount of tax leviable on such goods.]
(8)
The verification under clause (i) shall be
completed within a periodof one month from the date of direction issued under
clause (i). Where such verification is not completed within the aforesaid
period, the officer who has issued such direction, or the officer to whom the
matter is referred for verification, as the case may be, shall obtain the
permission in writing of the next higher authority to extend such period for
completion of the verification, however such extension shall not be permitted
for a period exceeding fifteen days at a time.
(9)
?Where
such officer or other officer to whom the matter is referredunder clause (i),
upon such verification is of the opinion that the particulars furnished are
incorrect, he may proceed against such goods in the custody of the dealer or
miller in accordance with clause (iv).
(10)
If the empowered officer or the officer to
whom the matter isreferred under clause (i), upon such verification is of the
opinion that the particulars furnished at the time of verification are
incorrect and incomplete for which sufficient cause is not furnished, he may
levy a penalty, which,--
(a)
shall not be less than one half of the amount
of tax leviable andnot exceeding the amount equivalent to the amount of tax
leviable in respect of the goods stocked, if a dealer registered under the Act
accepts that he is the owner of the goods.
(b)
in case other than those falling under sub
clause (a), shall not be less than double the amount of tax leviable and not
exceeding three times the amount of tax leviable in respect of the goods
stocked:
Provided
that before levying penalty under this clause, the officer shall give the
dealer or miller or person-in-charge of the office, shop, godown or any other
place of business or any building or place where the dealer or miller keeps his
stocks, a reasonable opportunity of being heard.
(11)
Where the penalty levied under clause (iv) is
not paid, the dealeror miller or person-in-charge of the office, shop, godown
or any other place of business or any building or place where the dealer or
miller keeps his stocks, shall jointly and severally be liable to pay such
penalty and such amount of penalty shall for the purposes of section 13 be
deemed to be an amount due under the Act.
(12)
Any person aggrieved by the levy of penalty
under clause (iv) may,appeal within thirty days from the date on which the
notice of penalty was served on the person [568][to
the appellate Joint Commissioner]:
(13)
[569] [(a), (b) x x x]
Provided
that where the person aggrieved is a dealer registered under the Act, such
person may appeal to the appropriate appellate authority of the area in which
he is registered.
(14)
Such appeal shall be dealt with as if it were
an appeal filed undersection 20 and all the provisions of the said section
shall mutatis mutandis apply to such appeal;]
(15)
[570][x x x]
(16)
[571][It shall be open to the State Government to authorise
different classes of officers for the purpose of taking action under [572][sub-section
(1) or sub-section (2).]]
(17)
[573][Where such officer, upon examining the accounts
registers, records, or other documents seized under sub-section (3), has reason
to believe that in respect of any year, the dealer has,-
(i)
either failed to declare the whole or part of
the turnovers recorded in such accounts, registers, records or other documents
in the return or the statements submitted in Form-3; or
(ii)
failed to account for any turnover in the
accounts, registers, records or other documents maintained in the regular
course of his business, where the return or the statement in Form-3 is not
submitted; or
(iii) claimed exemption on the turnovers liable to tax in the
return or the statements submitted in Form-3; or
(iv)
admitted to pay a lower rate of tax than that
applicable under this Act on the turnovers declared in the return or the
statements submitted in Form-3, he may, notwithstanding anything contained in
section 12, 12-A or 12-B and without prejudice to the imposition of such tax or
penalty or both in the assessment or re-assessment, as the case may be, that
may be completed by the assessing authority for that year under the said
sections, provisionally assess such turnovers to tax recording reasons for such
assessment:
Provided
that before taking action under this sub-section, the officer shall obtain
permission in writing of the [574][Joint
Commissioner] or the Commissioner:
Provided
further that before taking action under this sub-section, the dealer shall be
given a reasonable opportunity of showing cause against such assessment:
Provided
also that no provisional assessment under this section for any year shall be
made if assessment or re-assessment for that year cannot be made under any of
the provisions of this Act.
(18)
Such officer shall send a copy of the
provisional assessment orderto the assessing authority concerned along with
such documents as may be necessary, whereupon the assessing authority shall
complete the assessment or re-assessment, as the case may be, and impose tax or
penalty or both for the year to which such provisional assessment relates on
the basis of such materials as are before him.
(19)
The tax payable under sub-section (6) for any
year shall be subjectto such adjustments as may be necessary on the completion
of final assessment by the assessing authority under section 12 or re-assessment
under section 12-A for that year.
(20)
The provisions of this Act and the rules made
thereunder relating toassessment, payment and recovery of tax and appeal, shall
mutatis mutandis apply in respect of the tax assessed provisionally under this
section.]
Section 28A - Establishment of checkpost or barrier and inspection of goods while in transit
[575][28A. Establishment of checkpost or barrier and
inspection of goods while intransit
(1)
If the State Government [576][or
the Commissioner] consider it necessary that with a view to prevent or check
evasion of tax under this Act in any place or places in the State, it is
necessary so to do, they may, by notification, direct the establishment of a
check post or the erection of a barrier, or both, at such place or places as
may be notified.
(2)
[577][The owner or person in charge of a goods vehicle or boat
shall,-
(a)
carry with him a goods vehicle record, a trip
sheet or a log book,as the case may be; and
(b)
carry with him a bill of sale or a delivery
note obtained from the prescribed authority or such other documents containing
such particulars as may be prescribed, in respect of the goods other than those
mentioned in sub-clause (c) carried in the goods vehicle or boat; and
(c)
carry with him in addition to a bill of sale,
a delivery note obtained from
such authority containing such particulars as may be
prescribed, if the goods carried in the goods vehicle or boat are arecanut,
cardamom, cashew, coconut, coffee, copra, [578][cotton,]
edible oil including vanaspathi, iron and steel, liquor, oil seeds,
pepper, [579][rectified spirit,] rubber,
timber or or such other goods as may be notified by the Commissioner; and
(d)
produce the documents referred to in
sub-clauses (b) and (c)before any officer-in-charge of check post or barrier or
any other officer as may be empowered by the State Government in this behalf
and obtain seal of such officer affixed thereon, and in respect of a bill of
sale, shall give one copy there of and in respect of a delivery note, shall
give a copy marked as original, to such officer and carry and retain with him
the other copy until termination of movement of the goods; and
(e)
on entering the State limits, report at the
first situate check postor barrier and on leaving the State limits report at
the last situate check post or barrier and shall give a declaration containing
such particulars as may be prescribed in respect of the goods carried in the
goods vehicle or boat, before any officer incharge of the check-post or barrier
or any other officer as may be empowered by the State Government in this
behalf.]
(3)
At every checkpost or barrier, or at any
other place when so requiredby any officer empowered by the State Government in
this behalf, the driver or any other person-in-charge of a goods vehicle or
boat shall stop the vehicle or boat, as the case may be, and keep it stationary
as long as may be required by the officer-in-charge of the check post or
barrier or the officer empowered as aforesaid, to examine the contents in the
vehicle or boat and inspect all records relating to the goods carried, which
are in the possession of such driver or other person-in-charge, who shall, if
so required, give his name and address and the name and address of the owner of
the vehicle or boat.
[580][Provided that where any goods vehicle is intercepted by
the officer empowered at any place other than a checkpost or barrier, such
officer may, if he deems it necessary, direct the owner or person incharge of
the goods vehicle to take it to the nearest checkpost or police station and
such owner or person-in-charge of goods vehicle shall comply with such
direction.]
[581][Explanation.--For purposes of sub-sections (2)
and (3), the officer-in-charge of checkpost or barrier shall be an officer not
below the rank of an [582][Commercial
Tax Officer] and not higher in rank than an [583][Joint
Commissioner of Commercial Taxes], [584][and
any other officer not below the rank of a Commercial Tax Inspector as may be
empowered by the Commissioner.]]
(4)
[585][Where goods are delivered to a carrier or other bailee
for transmission, the movement of the goods shall be deemed to commence at the
time of such delivery and terminate at the time when delivery is taken from
such carrier orbailee. Where before delivery is taken from him a carrier or
bailee to whom goods are delivered for transmission, keeps the said goods in
any office, shop,godown, vessel, receptacle, vehicle or any other place of
business or any building or place, any officer empowered [586][to
exercise the powers under sub-section (3)] shall have power to enter into and
search such office, shop,godown, vessel, receptacle, vehicle or other place of
business or building or place, and to examine the goods and inspect all records
relating to such goods. The carrier or bailee or the person-in-charge of the
goods and records shall give all facilities for such examination or inspection
and shall, if so required, produce the bill of sale or delivery note or other
documents referred to in sub-section (2) and give a declaration containing such
particulars as may be prescribed regarding the goods and give his name and
address and the name and address of the carrier or the bailee and the
consignee.]
(5)
[587][If any officer empowered to enter into and search any
office, shop, godown, vessel, receptacle, vehicle or any other place of
business or any building or place where a carrier or bailee keeps the goods
delivered to him for transmission, has reason to suspect that such carrier or
bailee has colluded with the owner of the goods in evading payment of any tax,
he may for reasons to be recorded in writing, seize accounts, registers,
records or other documents of the bailee or carrier as he may consider
necessary and shall give a receipt for the same. The accounts, registers,
records and other documents so seized shall be retained by such officer only
for so long as may be necessary for their examination and for any inquiry or
proceeding under this Act:
Provided
that all searches and seizures under sub-section (3-A) or (3AA) shall, so far
as may be, made in accordance with the provisions of the Code of Criminal
Procedure, 1973 (Central Act 2 of 1974):
Provided
further that accounts, registers, records and other documents so seized shall
not be retained by such officer for a period exceeding one hundred eighty days
from the date of seizure, unless the reasons for retaining the same beyond the
said period are recorded by him in writing and the approval of the next higher
authority is obtained and such approval in any case shall not be for more than
sixty days at a time.
(6)
Where such officer, upon examining the
accounts registers, recordsor other documents seized under clause (i) has
reason to believe that any dealer has attempted to evade payment of any tax, he
may assess such dealer to tax provisionally in accordance with sub-sections
(6), (7), (8) and
(7)
of section 28 wherever they apply.] [588][(3B)
Where the officer-in-charge of the checkpost, or barrier, or the officer
empowered as aforesaid on interception of the goods vehicle or inspection of
any godown, is of the opinion that further verification is necessary with
respect to either accuracy of the particulars furnished in the documents
accompanying the goods under transport or in transit, or as to the sufficiency
and the cause adduced in respect of any contravention of sub-section (2), he
may verify the particulars himself or if it is necessary cause it to be
verified by referring the matter to any other officer and if such verification
is not likely to be completed within a reasonable time, he may direct in
writing the carrier or the person-in-charge of the goods vehicle or the godown
not to deliver the goods until permitted to do so by him or such other officer
to whom the matter is referred for verification and allow the intercepted
vehicle, if any, to pass through. (3C) The verification under sub-section (3B)
shall be completed within a period of fifteen days from the date of the
direction issued under that sub-section and where such verification cannot be
completed within the aforesaid period the officer who has issued such
direction, or, as the case may be, the officer to whom the matter is referred
for verification shall obtain the permission in writing of the next higher
authority to extend such period for completion of the verification, so however
such extension shall not be permitted for a period exceeding fifteen days at a
time. (3D) Where such officer or other officer to whom the matter is referred,
upon such verification is of the opinion that there is a noncompliance with
sub-section (2), punishable under sub-section (4), he may, proceed against such
goods in the custody of the carrier, or the person-in-charge of vehicle or the
godown in accordance with subsections (4), [589][x
x x] and (6) of this section.]
(8)
[590][Where the officer-in-charge of the checkpost or any
empowered officer has issued a notice for contravention of any of the provisions
of this section, further proceedings in pursuance to such notice may, subject
to such conditions and in such manner as may be prescribed, be continued by any
other officer empowered by the Commissioner in this behalf, from the stage at
which it is pending.]
(9)
[591][The officer-in-charge of a checkpost or a barrier or any
other officer not below the rank of a Commercial Tax Inspector and not higher
in rank than a Deputy Commissioner of Commercial Taxes in respect of any
contravention of, or non-compliance with the provisions of sub-section (2) or
(3) or (3A) or (3B), for which sufficient cause is not furnished, levy a
penalty which,-
(a)
shall not be less than [592][one
fourth of the amount of tax leviable and not exceeding one half of the amount]
of tax leviable in respect of the goods under transport, if a dealer registered
under the Act accepts that he is the consignor or consignee of the goods, as
the case may be,
(b)
in cases other than these falling under
clause (a) shall not be lessthan double the amount of tax leviable and not
exceeding three times the amount of tax leviable in respect of the goods under
transport.
Provided
that,--
(c)
Where the amount of penalty leviable is more
than the value ofthe goods, the amount of penalty leviable shall be restricted
to such value;
(d)
?no
penalty shall be leviable on the goods under transport liable tosingle point
tax under the Act, if the owner or person-in-charge of the goods vehicle or
boat produces proof at the time of interception of the goods vehicle or boat
that such goods had already been subjected to tax under this Act;
(e)
in respect of contravention of sub-section
(3-B), where the penaltylevied is not paid, the carrier or bailee or
person-in-charge of the goods vehicle shall jointly and severally be liable to
pay such penalty and such amount of penalty shall for the purpose of section 13
be deemed to be an amount due under the Act;
(f)
before levying any penalty under this
sub-section, the officer shallgive the person-in-charge of the goods vehicle or
boat or carrier, or bailee, or a dealer registered under the Act, as the case
may be, a reasonable opportunity of being heard.
Explanation.--Where
the destination of the goods to be delivered in the State is not less than one
hundred kilometers, from the checkpost or barrier or any other place at which
the goods vehicle or boat is intercepted, reasonable opportunity of being heard
shall be a period of not less than ten days.]
(10)
[593][x x x]
(11)
[594][Where the penalty levied is not paid, the officer levying
the penalty shall have power to take possession of so much of the goods as in
his opinion would be sufficient to meet the amount of penalty levied and retain
the same with him until the penalty levied is paid or for ten days, whichever
is earlier: Provided that where it is not practicable to take possession of
only so much of the goods as would be sufficient to meet the amount of penalty
levied for the reason that the goods vehicle is a tanker carrying goods in
liquid or gaseous form or that the goods is a single unit not separable into
any part or parts thereof, the officer levying the penalty shall have power to
take possession of the goods vehicle or the entire goods, as the case may be,
and retain the same with him until the penalty levied is paid or for ten days,
whichever is earlier.
(12)
After the expiry of the period of ten days,
if the penalty is not paidthe officer shall dispose of the goods in public
auction and adjust the sale proceeds towards penalty. If the sale proceeds are
more than the penalty, the excess amount shall, after deducting the charges
incurred by the State, be refunded in the manner prescribed:
Provided
that before taking possession or within ten days after taking possession of the
goods or the goods vehicle, as the case may be, if the owner or person
in-charge of the goods vehicle or the dealer registered under the Act,
furnishes for the amount of penalty a Bank guarantee having validity until
realisation of the penalty or disposal of an appeal, if any, made under section
20, the officer taking such possession shall forthwith return the goods or the
goods vehicle to the person furnishing such bank guarantee:
Provided
further that in the case of perishable goods, the officer may dispose of the
same before the expiry of the period of ten days, if in his opinion such
disposal is necessary.]]
(13)
[595][x x x]
(14)
[596][[597][The
person aggrieved by the levy of penalty under this section may, appeal within
thirty days from the date on which the order of penalty was served on the
person, to the appellate Joint Commissioner of the area:
Provided
that where the person aggrieved is a dealer registered under the Act, such
person may appeal to the appropriate appellate Joint Commissioner of the area
in which he is registered.]
(15)
Such appeal shall be dealt with as if it were
an appeal filed undersection 20 and all the provisions of the said section
shall mutatis mutandis apply to such appeal.]]
Section 28AA - Transit of goods by road through the State and issue of transit pass
[598][28AA. Transit of goods by road through the State and
issue of transit pass
(1)
[599][Where a vehicle is carrying goods taxable under this
Act,-
(a)
from any place outside the State and bound
for any place outside the State and passes through this State; or
(b)
and which goods are imported into the State
from any place outside the country and such goods are being carried to any
place outside the State, the driver or any other person-in-charge of such
vehicle shall furnish the necessary information and obtain a transit pass in
duplicate containing such particulars as may be prescribed from the
officer-in-charge of the first checkpost or barrier after his entry into the
State or after movement has commenced from the State as the case may be, or
from the officer empowered for the purposes of sub-section (3) or section 28-A,
upon interception of the goods vehicle after its entry into the State ot after
movement has commenced as the case may be].
(2)
The driver or the person-in-charge of the
vehicle shall deliver with in the stipulated time a copy of the transit pass
obtained under sub-section
(3)
?to the
officer-in-charge at the last check post or barrier before his exit from the State.
(4)
If for any reason, the goods carried in a
goods vehicle are, after entry into the State [600][or
after commencement of movement, as the case may be], not moved out of the State
within the time stipulated in the transit pass, the owner of the goods vehicle
shall furnish to the officer empowered in this behalf the reasons for such
delay and other particulars, if any, thereof and such officer shall after due
enquiry extend the time of exist by suitably amending the transit pass:
Provided
that where the goods carried by a vehicle are, after their entry into the
State [601][or after commencement of
movement, as the case may be], transported outside the State by any other
vehicle or conveyance, the onus of proving that the goods have actually moved
out of the State shall be on the owner of the vehicle who originally brought
the goods into the State.
(5)
If the driver or any other person-in-charge
of the vehicle does not comply with sub-section (2), it shall be presumed that
the goods carried thereby have been sold within the State by the owner of the
vehicle and shall, notwithstanding anything contained in sub-section (5) of
section 5, be assessed to tax by the officer empowered in this behalf in the
prescribed manner.
(6)
If the owner of the vehicle [602][having
obtained the transit pass as provided under sub-section
(1)] fails to deliver the same as provided under sub-section (2), he shall be
liable to pay by way of penalty a sum not exceeding double the amount of tax
leviable on the goods transported.
(7)
The amount of tax and the penalty levied
under this section shall berecovered in the
prescribed manner.
(8)
[603][Where the owner of the vehicle who is assessed to tax
under subsection (4), is carrying after such assessment, any goods taxable
under this Act in a goods vehicle from any place outside the State [604][or
movement from within the State, as the case may be] and bound for any other
place outside the State and is passing through the State, the prescribed
authority may demand from such owner an amount equivalent to two times the tax
leviable on such goods under this Act as security.
(9)
The prescribed authority after being
satisfied that the goods carried in the goods vehicle in respect of which the
security amount under subsection (7) was collected, has passed through the
State, shall refund such security amount to the owner.
(10)
The prescribed authority may by an order
adjust the whole or any part of security amount towards any amount of tax or
penalty payable under this section by such owner.]
Explanation.--In
case where a vehicle owned by a person is hired for transportation of goods by
some other person, the hirer of the vehicle shall for the purposes of this
section, be deemed to be the owner of the vehicle.]
Section 28AAA - Power to purchase in case of under valuation of goods to evade tax
[605][28AAA. Power to purchase in case of under valuation of
goods to evade tax
(1)
Where in respect of goods liable to tax under
this Act, carried in a goods vehicle or boat or held in stock by any dealer or
on his behalf by any other person, or held in custody of any transporter, the
assessing authority or any officer empowered under sections 28 or 28-A, has
reason to believe that the value shown in the document accompanying the goods
in transit or the purchase invoice, is lower than the prevailing market price
or fair market value or MRP by a difference of thirty percent or more, such authority
or officers, for reasons to be recorded in writing, may purchase such goods.
(2)
The power under sub-section (1) shall not be
exercisable unless the person or dealer being dispossessed of such goods, is
afforded reasonable opportunity of being heard.
(3)
The price payable for purchase of such goods
shall be the total price as mentioned in the Invoice, Challan, Delivery Note,
Stock Transfer Memo, or any other related document plus the cost of
transportation of the goods incurred up to the time of purchase, if any.
(4)
In determining whether or not the price shown
in the Invoice, Challan, Delivery Note, Stock Transfers Memo, or any other
related document involves under valuation, in the case of owner of the goods
other than an owner carrying on business in packaged goods, the authority
exercising the power under sub-section (1) shall apply the prevailing market
price or fair market value and in the case of an owner carrying on business in
packaged goods, shall apply the Maximum Retail Price.
(5)
Any person objecting to an order affecting
him under this section by,--
(6)
[606][ x x x]
(7)
[607][any officer not below the rank of Deputy Commissioner
may appeal to the Joint Commissioner;]
(8)
?a
Joint Commissioner of Commercial Taxes, may appeal to the Appellate Tribunal.
(9)
Such appeal shall be dealt with as if it were
an appeal filed under section 20 or section 22, as the case may be, and all the
provisions of that section shall mutatis mutandis apply to such appeal.
(10)
The authority or officer purchasing goods in
exercise of the powers of sub-section (1) subject to provisions of sub-section
(6), shall dispose of the goods in public auction within thirty days from the
date of such purchase and for value not less than the price paid to the owner
of the goods. The sale proceeds so realised should forthwith be paid into the
Government Treasury.
Explanation.--For
the purpose of this section,--
(11)
'Prevailing market price' shall mean the
published wholesale price in force in the market at about the time proceedings
are taken to purchase such goods.
(12)
'Fair market value' shall mean the price at
which the goods are generally bought or sold in the market by dealers in such
goods at about the time proceedings are taken to purchase such goods.
(13)
?'MRP'
or 'Maximum Retail Price' shall mean the price marked on the package in which
the goods are contained.
(14)
'Published' shall mean published in any
newspaper, journal or periodical or notified by a market committee or any such
authority.]
Section 28B - Forwarding agency, etc., to declare and submit returns
[608][28B. Forwarding agency, etc., to declare and
submitreturns
(1)
Every clearing or forwarding house or agency,
transporting agency, shipping agency, shipping out-agency or steamer agency in
the State shall,-
(a)
declare all places of its business in the
State including offices,shops and godowns to the prescribed authority and shall
obtain a certificate containing such particulars as may be prescribed;
(b)
submit to the assessing authority of the area
such return as maybe prescribed of all goods cleared, forwarded, transported or
shipped by it.
(2)
The assessing authority concerned shall have
the power to call forand examine the books of account or other documents in the
possession of such agency with a view to verify the correctness of the return
submitted;]
Section 28C - Submission of certain records, by owners, etc., of goods vehicles and boats
[609][28C. Submission of certain records, by owners, etc., of
goods vehicles andboats
The
owner or other person-in-charge of a goods vehicle or boat shall in respect of
the goods under transport submit to the [610][Assistant
Commissioner of Commercial Taxes] having jurisdiction over the area in which
the goods are delivered, the documents referred to in sub-section (2) of
section 28-A, or copies thereof within such time as may be prescribed.]
Section 29 - Offences and penalties
[611][29. Offences and penalties
(1)
Any person who,--
(a)
fails to submit a return as required by the
provisions of this Act, or the rules made thereunder; or
(b)
fails to submit a statement as required by
sub-section (1) of section 12-B; or
(c)
fails to pay within the time allowed any tax
assessed on him or any penalty levied on him under this Act; or
(d)
dishonestly objects to or fails to comply
with the terms of a notice issued to him under sub-section (1) of section 14;
or
(e)
fails to keep true and complete accounts; or
(f)
being a dealer or a miller, whether he is a
dealer or not, fails to comply with a notice issued under sub-section (1) of
section 28,shall on conviction be [612][liable
in case of contravention referred to in clause (c) to a simple imprisonment for
a period of not less than six months but which may extend to one year or with
fine of not less than rupees five thousand but which may extend to rupees ten
thousand and or both and in other cases liable to fine] which shall not be less
than five hundred rupees but which may extend to five thousand rupees.
(2)
Any person who,--
(a)
being a person obliged to register himself
under section 10 does not get himself registered; or
(b)
carries on business as a dealer without
furnishing the security demanded under sub-section (4) of section 10-A; or
(c)
wilfully submits an untrue return, or not
being already an assessee under this Act, fails to submit a return as required
by the provisions of this Act or the rules made thereunder; or
(d)
wilfully submits an untrue statement under
sub-section (1) of section 12-B; or
(e)
fraudulently evades the payment of any tax or
other amount payable by him under this Act; or
(f)
collects any amount by way of tax or
purporting to be by way of tax in contravention of sub-section (1) or
sub-section (2) of section 18; or
(g)
collects any amount by way of turnover tax or
purporting to be by way of turnover tax in contravention of sub-section (3) of
section 18; or
(h)
fails to deduct the tax as required under
section 19-A or after so deducting fails to deposit such tax as required under
sub-section (2) of that section, or having deducted, fails to issue the
certificate referred to in sub-section (3) of section 19-A; or
(i)
fails to deduct the tax as required under
section 19-AA or after so deducting fails to deposit such tax as required under
sub-section (2) of that section, or having deducted, fails to issue the
certificate referred to in sub-section (3) of section 19-AA; or
(j)
prevents or obstructs inspection, entry,
search or seizure by an officer empowered under this Act: or
(k)
tampers with any seal put under clause (iii)
of sub-section (2) of section 28; or
(l)
prevents or obstructs inspection of any
vehicle or boat or goods transported otherwise or seizure of goods by an
officer-in-charge of a check post or barrier or any officer empowered under
this Act; or
(m)
wilfully acts in contravention of any of the
provisions of this Act or the rules made thereundershall, on conviction, in
addition to the recovery of any tax or other amount that may be due from him,
be punishable with simple imprisonment which may extend to twelve months or with
a fine which shall not be less than five thousand rupees but which may extend
to twenty-five thousand rupees or with both and when the offence is a
continuing one, with a daily fine not exceeding two hundred rupees during the
period of continuance of the offence.]
Section 30 - Cognizance of offences
(1)
No Court shall take cognizance of any offence
punishable under sub-section (2) of section 29 except with the previous
sanction of the[613][Joint
Commissioner] and no Court inferior to that of a Magistrate of the First Class
shall try any such offence.
(2)
Notwithstanding anything contained in the
Code of Criminal Procedure,[614][1973
(Central Act 2 of 1974)], all offences punishable under sub-section (2) of
section 29 shall be cognizable and bailable.
Section 31 - Summary disposal of certain cases
[615][30A. Summary disposal of certain cases
(1)
A Court taking cognizance of an offence under
sub-section (1) of section 29 shall state upon the summons to be served on the
accused person that he may, by a specified date prior to the hearing of the
charge plead guilty to the charge by registered letter and remit to the
Court [616][such sum which shall not be
less than [617][five
hundred rupees but which may extend to five thousand rupees]] as the Court may
specify.
(2)
Where an accused person pleads guilty and
remits the sum specified under sub-section (1), the Court may proceed to hear
and dispose of the case in the absence of the accused, whether or not the
prosecutor is also absent in like manner as if both parties had appeared and
the accused had pleaded guilty.]
Section 31 - Composition of offences
The
prescribed authority may accept from any person who has committed or is
reasonably suspected of having committed an offence punishable under this Act,
by way of composition of such offence,--
(a)
[618][where the offence committed is under clause [619][(c)]
of sub-section (1) of section 29 or clause [620][(e)]
of sub-section (2) of section 29, in addition to the tax or amount not paid or
evaded to be paid, a sum of money not exceeding [621][five
thousand] rupees or double the amount of the tax or amount so remaining unpaid
or evaded to be paid whichever is greater, and]
(b)
[622][where the offence committed is under sub-section (2) of
section 27, in addition to the tax payable on the transaction in respect of
which a bill or cash memorandum is not issued or obtained, a sum of money not
exceeding [623][five
thousand] rupees and where the offence committed under the said sub-section is
not the first offence, a sum of money not exceeding [624][ten
thousand] rupees; and] [(aa)
where the offence committed is under sub-section (2) of section 27, in addition
to the tax payable on the transaction in respect of which a bill or cash
memorandum is not issued or obtained, a sum of money not exceeding [625][five
thousand] rupees and where the offence committed under the said sub-section is
not the first offence, a sum of money not exceeding [626][ten
thousand] rupees; and]
(c)
in other cases, a sum of money not
exceeding [627][[628] [ten
thousand] rupees].
Section 31A - Offences by Companies
[629][31A. Offences by Companies
(1)
If the person committing an offence under
this Act is a company, the company as well as every person-in-charge of, and
responsible to, the company for the conduct of its business at the time of the
commission of the offence shall be deemed to be guilty of the offence and shall
be liable to be proceeded against and punished accordingly:
Provided
that nothing contained in this sub-section shall render any such person liable
to any punishment if he proves that the offence was committed without his
knowledge or that he exercised all due diligence to prevent the commission of
such offence.
(2)
Notwithstanding anything contained in
sub-section (1), where an offence under this Act has been committed by a
company and it is proved that the offence has been committed with the consent
or connivance of, or that the commission of the offence is attributable to any
neglect on the part of any director, manager, managing agent or any other
officer of the company, such director, manager, managing agent or such other
officer shall also be deemed to be guilty of that offence and shall be liable
to be proceeded against and punished accordingly.
Explanation.--For
the purposes of this section,-
(3)
"company" means any body corporate
and includes a firm or other association of individuals; and
(4)
"director" in relation to a firm
means a partner in the firm.]
Section 32 - Assessment, etc., not to be questioned in prosecution
The
validity of the assessment of any tax or of the levy of any fee or other
amount, made under this Act, or the liability of any person to pay any tax, fee
or other amount so assessed or levied shall not be questioned in any Criminal
Court in any prosecution or other proceeding whether under this Act or
otherwise.
Section 33 - Bar of certain proceedings
(1)
No suit, prosecution or other proceeding
shall lie against any officer or servant of the State Government, for any act
done or purporting to be done under this Act without the previous sanction of
the State Government.
(2)
No officer or servant of the State Government
shall be liable in respect of any such act in any civil or criminal proceeding
if the act was done in good faith in the course of the execution of duties or
the discharge of the functions imposed by or under the Act.
Section 34 - Limitation for certain suits and prosecutions
No
suit shall be instituted against the State Government and no suit, prosecution
or other proceeding shall be instituted against any officer or servant of the
State Government in respect of any act done or purporting to be done under this
Act, unless the suit, prosecution or other proceeding is instituted within six
months from the date of the act complained of.
Section 35 - Courts not to set aside or modify assessments except as provided in this Act
No
suit or other proceeding shall except as expressly provided in this Act, be
instituted in any Court to set aside or modify any assessment made under this
Act.
Section 36 - Appearance before any Authority in proceedings
Any
person who is entitled to appear before any authority other than the High Court
in connection with any proceeding under this Act, may be represented before
such authority--
(a)
by his relative or a person regularly
employed by him if such relative or person is duly authorised by him in writing
in this behalf;
(b)
by a legal practitioner; or
(c)
[630][subject to such conditions as may be prescribed, by an
Accountant or by a person enrolled in the prescribed manner as a Sales Tax
Practitioner by the Commissioner, and duly authorised by the person whom he
represents.]
Section 36A - Power to summon persons to give evidence
[631][36A. Power to summon persons to giveevidence
The
officers empowered by rules made in this behalf shall have all the powers conferred
on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for
the purpose of securing attendance of persons or the production of documents in
any enquiry under this Act.]
Section 37 - Disclosure of information respecting assessees
[632][37. Disclosure of information respecting assessees
(a)
The Commissioner may furnish or cause to be
furnished to,--
(b)
any officer, authority or body performing any
functions under any law relating to the imposition of any tax, duty, cess or
fee; or
(c)
such officer, authority or body performing
any functions under any other law as the State Government, if in its opinion it
is necessary so to do in the public interest, specify by notification in this
behalf;any such information relating to any assessee in respect of any
assessment made under this Act as may, in the opinion of the Commissioner be
necessary for the purpose of enabling the officer, authority or body to perform
his or its functions under that law.
(d)
Where a person makes an application to the
Commissioner in the prescribed form for any information relating to any
assessee in respect of any assessment made under this Act, the Commissioner
may, if he is satisfied that it is in the public interest so to do, furnish or
cause to be furnished the information asked for in respect of that assessment
only and his decision in this behalf shall be final and shall not be called in
question in any Court of law.
(e)
Notwithstanding anything contained in
sub-section (1) or, any other law for the time being in force, the State
Government may, having regard to the practices and usages customary or any
other relevant factors, by order notified in the Official Gazette, direct that
no information or document shall be furnished or produced by a public servant
in respect of such matters relating to such classes of assessees or except to
such authorities as may be specified in the order.]
(f)
[633][If the State Government is of the opinion that it is
necessary or expedient in the public interest to publish names of any
assessees [634][along
with his photograph] or any other particulars relating to any proceeding under
this Act in respect of such assessees, it may cause to be published such
names [635][along with their
photograph] and particulars in such manner as it thinks fit.
(g)
No publication under this section shall be
made relating to any penalty imposed or any conviction for any offence
connected with any proceedings under this Act, until the time for presenting an
appeal to the Appellate Authority has expired without any appeal having been
presented or the appeal, if presented, has been disposed of.]
Section 38 - Power to make Rules
(1)
The State Government may, subject to the
condition of previous publication, make rules, by notification, to carry out
the purposes of this Act.
(2)
In particular and without prejudice to the
generality of the foregoing power, such rules may provide for.?
(a)
all matters expressly required or allowed by
this Act to be prescribed;
(b)
[636][estimation of turnovers for purposes of registration on
the basis of inventory of goods found at the time of inspection or during
survey;]
(c)
the assessment to tax under this Act of
business which arediscontinued or the ownership of which has changed;
(d)
[637][the procedure for assessment of Central and State
Government Departments, [638][Statutory
Bodies and Local Authorities];]
(e)
the assessment to tax under this Act of
business owned by minors and other incapacitated persons or by persons residing
outside the [639][State
of Karnataka];
(f)
the assessment of a business owned by any
person whose estateor any portion of whose estate is under the control of [640][the
Court of Wards, the Administrator-General, the Official Trustee or] any
receiver or manager (including any person whatever his designation who in fact
manages property on behalf of another) appointed by or under any order of a
Court;
(g)
[641][the administration of the checkposts set up and the
barriers erected under this Act and the regulation of work therein; (d-2) the
disposal of goods confiscated under this Act and the proceeds thereof;]
(h)
the assessment to tax under this Act of any
turnover which has escaped assessment; [642][x
x x]
(i)
[643][ x x x]
(j)
compelling the submission of returns and the
production ofdocuments and enforcing the attendance of persons and examining
them on oath or affirmation;
(k)
[644][specifying the classes of dealers who need not furnish
returns under section 12;]
(l)
securing that returns furnished or accounts
or documents producedor evidence of any kind given under this Act before any
assessing authority or an appeal or revision from any decision of such
authority are kept confidential;
(m)
[645][the procedure to be followed and the powers exercisable
in proceedings for recovery under clause (aa) of sub-section (3) of section
13;]
(n)
the duties and powers of officers appointed
for the purpose of enforcing the provisions of this Act;
(o)
the term of office and the conditions of
service of the members of the Appellate Tribunal;
(p)
[646][the fees payable for the grant of duplicate certificates
of registration or licences or copies of such certificates and licences or of
any other document;]
(q)
[647][the maintenance of purchase bills or accounts of
purchases and sales by dealers and the time for which they should be preserved;
(r)
the issue of delivery notes or way bills in
respect of goods delivered or transferred to retail dealers in pursuance of
sales effected to them, the form and manner of their issue and the time for
which they should be preserved;
(s)
?the
extent of liability of commission agent, broker, del credere agent, auctioneer
or any other mercantile agent, who carries on the business of buying, selling,
supplying or distributing goods on behalf of any principal;]
(t)
[648][the qualifications and disqualifications of Sales Tax
Practitioners, the procedure for their enrolment, the fees payable for
enrolment and the fees payable for annual renewal of such enrolment;]
(u)
generally regulating the procedure to be
followed and the forms to be adopted in proceedings under this Act;
(v)
any other matter for which there is no provision
or no sufficient provision in this Act and for which provision is, in the
opinion of the State Government, necessary for giving effect to the purposes of
this Act.
(3)
In making a rule under sub-section (1) or
sub-section (2), the Government may provide that a person guilty of a breach
thereof shall, on conviction by a Magistrate of the first class, be punishable
with fine which may extend to [649][five
thousand rupees] and where the breach is a continuing one, with further fine
which may extend to [650][one
hundred rupees] for every day after the first during which the breach
continues.
(4)
[651] [Any rule under this Act may be made to have effect
retrospectively and when any such rule is made, a statement specifying the
reasons for making such a rule shall be laid before both Houses of the State
Legislature along with the rule under section 39. All rules made under this
Act, shall, subject to any modification made under section 39, have effect as
if enacted in this Act.]
Section 39 - Laying of rules and notifications before the State Legislature
[652][39. Laying of rules and notifications before the State
Legislature
Every
rule made under this Act and every notification issued under section 8A shall
be laid as soon as may be after it is published before each House of the State
Legislature while it is in session for a total period of thirty days which may
be comprised in one session or in two or more successive sessions and if,
before the expiry of the session in which it is so laid or the sessions
immediately following, both Houses agree in making any modification in the rule
or notification or both Houses agree that the rule or notification should not
be made, the rule or notification shall thereafter have effect only in such
modified form or be of no effect, as the case may be; so, however, that any
such modification or annulment shall be without prejudice to the validity of
anything previously done under that rule or notification.]
Section 40 - Repeal and savings
(1)
The Madras General Sales Tax Act, 1939
(Madras Act IX of 1939), the Madras Tobacco (Taxation on Sales and
Registration) Act, 1953 (Madras Act IV of 1953), the Madras Medium Cotton Mill
Cloth (Sales-tax) Act, 1954 (Madras Act XLI of 1954) and section 21-A of the
Madras Prohibition Act, 1937 (Madras Act X of 1937), as in force in the [653][Mangalore
and Kollegal] area, the Mysore Sales Tax Act, 1948 (Mysore Act XLVI of 1948),
as in force in the Mysore Area, the Hyderabad General Sales Tax Act, 1950
(Hyderabad Act XIV of 1950), as in force in the [654][Gulbarga
Area,] the Bombay Sales Tax Act, 1953 (Bombay Act III of 1953) and the Bombay
Sales of Intoxicants Taxation Act, 1953 (Bombay Act No. XLVII of 1953) as in
force in the [655][Belgaum
area,] the Coorg Sales of Tyres Taxation Act, 1953 (Coorg Act VIII of 1953) and
the Coorg Tobacco (Taxation of Sales and Registration) Act, 1953 (Coorg Act IX
of 1953), are hereby repealed:--
Provided
that such repeal shall not effect--
(a)
the previous operation of the said enactments
or anything duly done or suffered thereunder; or
(b)
any right, privilege, obligation or liability
acquired, accrued or incurred under the said enactments; or
(c)
any penalty, forfeiture or punishment
incurred in respect of any offence committed against the said enactments; or
(d)
any investigation, legal proceeding
(including assessment proceeding) or remedy in respect of any such right,
privilege, obligation, liability, forfeiture or punishment as aforesaid;and any
such investigation, legal proceeding or remedy may be instituted, continued or
enforced, and any such penalty, forfeiture or punishment may be imposed as if
this Act had not been passed.
(2)
[656][Notwithstanding anything contained in sub-section (1),
nothing contained in any of the repealed enactments or the rules made thereunder
limiting the time within which any action may be taken or any order, assessment
or re-assessment may be made shall apply to an assessment or re-assessment made
on the assessee or any person in consequence of, or to give effect to, any
finding, direction or order made under any provision of the relevant repealed
enactment or any judgment, decree or order made by the Supreme Court, the High
Court or any other Court whether before or after the commencement of this Act.]
(3)
Notwithstanding anything contained in
sub-section (1), for the purposeof giving effect to the preceding proviso, to
the said sub-section (1), the State Government may, by notification, make such
provision as appears to it to be necessary or expedient.?
(a)
for making omissions from, additions to and
adaptations andmodifications of the rules, notifications and orders issued
under the repealed enactments;
(b)
for specifying the authority, officer or
person who shall becompetent to exercise such functions exercisable under any
of the repealed enactments or any rules, notifications, or orders issued
thereunder as may be mentioned in the said Notification.
(4)
[657][Notwithstanding anything contained in sub-section (1),
during the period between the first day of November, 1956, and the date of
commencement of this Act, where in respect of any goods,--
(5)
a single point sale or purchase tax was
leviable under more than one of the repealed enactments; or
(6)
a single point sale or purchase tax was
leviable under any repealed enactment and also a multi-point sale or purchase
tax was leviable under any other repealed enactment, and the State Government
is of opinion that in order to avoid hardship it is necessary so to do, it may,
by notification, and subject to such restrictions and conditions as may be
specified in such notification, make an exemption or reduction in rate, of any
tax payable under any of the repealed enactments on the sale or purchase at
specified point or points in the series of sales by successive dealers of any
specified class of goods: Provided that any amount collected by way of tax at
one or more points in the series of sales shall be payable to the State
Government by the dealer making the collection as if it were a tax payable by
such dealer under the relevant repealed enactment.]
Section 41 - Power to remove difficulties
(1)
If any difficulty arises in giving effect to
the provisions of this Act in consequence of the transition to the said
provisions from the provisions of the Acts in force immediately before the
commencement of this Act, the State Government may, by notification in the
Official Gazette, make such provisions as appear to it to be necessary or
expedient for removing the difficulty.
(2)
If any difficulty arises in giving effect to
the provisions of this Act (otherwise than in relation to the transition from
the provisions of the Acts in force before the commencement of this Act), the
State Government may, by notification, make such provisions, not inconsistent
with the purposes of this Act, as appear to it to be necessary or expedient for
removing the difficulty.
Section 42 - Provisions relating to Appellate Tribunal
(1)
All appeals and proceedings transferred to,
or instituted before the Mysore Board of Revenue, consequent on that specification
of that authority by notification in the Official Gazette under section 122 of
the States Reorganization Act, 1956, as the authority competent to exercise the
functions of the Appellate Tribunal and Tribunal, respectively, under the
Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), the Mysore Sales
Tax Act, 1948 (Mysore Act XLVI of 1948), the Hyderabad General Sales Tax Act,
1950 (Hyderabad Act XIV of 1950), and the Bombay Sales Tax Act, 1953 (Bombay
Act III of 1953), and pending before the said Board of Revenue shall stand
transferred to the Appellate Tribunal constituted under this Act and the
aforesaid notification in so far as it relates to such specifications of the
Mysore Board of Revenue shall stand repealed.
(2)
Notwithstanding anything contained in any
law, any appeal or other proceeding to be preferred to any Appellate Tribunal
or Tribunal under any enactment referred to in sub-section (1) shall be
preferred to the Appellate Tribunal constituted under this Act.
(3)
Notwithstanding anything contained in the
enactments referred to in sub-section (1), the provisions of sections 22, 23
and 25 of this Act shall be applicable to all appeals and other proceedings
transferred to or preferred to the Appellate Tribunal.
Section 43 - Assessments to tax or taxes in certain cases
(1)
[658][Notwithstanding anything contained in [659][section
40] or in any enactment repealed by that section, any person assessed or
assessable to tax or taxes under any of the said enactments during the
assessment year prior to the commencement of this Act, shall be liable to tax
or taxes on his total turnover or turnovers during the period of the assessment
year ending on the date of commencement of this Act, at the rate or rates
specified in the said enactments whatever his total turnover or turnovers for
the whole of the assessment year may be.
(2)
[660][Notwithstanding anything contained in this Act any
person assessable to tax or taxes under this Act during the period commencing
on the date of the commencement of this Act and ending on the date of
commencement of the next assessment year in respect of such person, shall be
liable to tax or taxes on his total turnover or turnovers during the said
period at the rate or rates specified in this Act, whatever the total turnover
or turnovers of such person for the whole of the assessment year may be.]
(3)
[661][Notwithstanding anything contained in this Act, where in
respect of the sale or purchase of any goods, the rate of tax (hereinafter
referred to as the original rate) is revised, or no tax is payable, from any
date during any year, the turnover of a dealer or other person during the
period upto that date in that year shall be liable to tax at the original rate,
and his turnover during the period from that date till the end of that year
shall be liable to tax at the revised rate, or shall not be liable to tax, as
the case may be.]
(4)
[662][Notwithstanding anything contained in this Act, the
assessment of a dealer whose total turnover for the year which ends on a date
after the First day of April, 1966, is more than seven thousand and five
hundred rupees but is less than ten thousand rupees shall be regulated as
follows, namely:--
(a)
in the case of a dealer permitted to pay any
amount by way ofcomposition under section 17, such dealer shall pay the amount
due in monthly instalments for the months immediately prior to the first April,
1966 and shall not be liable to pay monthly instalments for the remaining
months thereafter;
(b)
in the case of any other dealer, the
turnover, during the periodfrom the commencement of the year upto the first
April, 1966, shall be liable to tax and also licence fee, if any, and his
turnover during the remaining period from the first April, 1966, shall not be
liable to tax and licence fee.]
(5)
[663][Notwithstanding anything contained in this Act, the
assessment of a dealer whose total turnover for the year which ends on a date
after the first day of April, 1970, is more than ten thousand rupees but is
less than twenty-five thousand rupees, shall be regulated as follows, namely:--
(a)
in the case of a dealer permitted to pay any
amount by way ofcomposition under section 17, such dealer shall pay the amount
due in monthly instalments for the months immediately prior to the first April,
1970 and shall not be liable to pay monthly instalments for the remaining
months thereafter; and
(b)
in the case of any other dealer, the turnover
during the periodfrom the commencement of the year upto the first day of April,
1970, shall be liable to tax and licence fee, if any, and his turnover during
the remaining period from the first April, 1970, shall not be liable to tax.]
(6)
[664][Notwithstanding anything contained in this Act, the
assessment of a dealer whose total turnover for the year which ends on a date
after the First day of April, 1981 is more than twenty-five thousand rupees but
is less than thirty-five thousand rupees, shall be regulated as follows,
namely:--
(a)
in the case of a dealer permitted to pay any
amount by way of composition under section 17, such dealer shall pay the amount
due in monthly instalments for the months immediately prior to the First day of
April, 1981, and shall not be liable to pay monthly instalments for the
remaining months thereafter; and
(b)
in the case of any other dealer, the turnover
during the period from the commencement of the year upto the First day of
April, 1981, shall be liable to tax and his turnover during the remaining
period from the First day of April, 1981, shall not be liable to tax.]
(7)
[665][Notwithstanding anything contained in this Act, the assessment
of a dealer whose total turnover for the year which ends on a date after the
First day of April, 1982 is less than thirty-five thousand rupees but is more
than twenty-five thousand rupees, shall be regulated as follows, namely:--
(a)
in the case of a dealer permitted to pay any
amount by way of composition under section 17, such dealer shall not be liable
to pay monthly instalments for the months immediately prior to the First day of
April, 1982, and shall pay the amount due in monthly instalments for the
remaining months thereafter; and
(b)
in the case of any other dealer, the turnover
during the period from the commencement of the year upto the First day of
April, 1982, shall not be liable to tax and his turnover during the remaining
period from the First day of April, 1982, shall be liable to tax.]
(8)
[666][Notwithstanding anything contained in this Act, the
assessment of a dealer whose total turnover for the year which ends on a date
after the First day of April, 1983, is more than twenty-five thousand rupees
but is less than forty thousand rupees, shall be regulated as follows,
namely:--
(a)
in the case of a dealer permitted to pay any
amount by way of composition under section 17, such dealer shall pay the amount
due in monthly instalments for the months immediately prior to the First day of
April, 1983, and shall not be liable to pay monthly instalments for the
remaining months thereafter; and
(b)
in the case of any other dealer, the turnover
during the periodfrom the commencement of the year upto the First day of April,
1983, shall be liable to tax and his turnover during the remaining period from
the First day of April, 1983, shall not be liable to tax.]
(9)
[667][Notwithstanding anything contained in this Act, the
provisions of section 17(4) as amended by the Karnataka Sales Tax (Second
Amendment) Act, 1983, shall not apply to the composition of tax payable in
respect of any year commencing prior to the commencement of the said Act, but
the provision of the said sub-section as they stood prior to such commencement
shall apply to such composition.]
(10)
[668][Notwithstanding anything contained in this Act, the
assessment of a dealer whose total turnover for the year which ends on a date
after the First day of April, 1984, is more than forty thousand rupees but is
less than one lakh rupees, shall be regulated as follows, namely:--
(a)
in the case of a dealer permitted to pay any
amount by way of composition under section 17, such dealer shall pay the amount
due in monthly instalments for the months immediately prior to the First day of
April, 1984, and shall not be liable to pay monthly instalments for the
remaining months thereafter; and
(b)
in the case of any other dealer, the turnover
during the period from the commencement of the year upto the First day of
April, 1984, shall be liable to tax and his turnover during the remaining
period from the First day of April, 1984, shall not be liable to tax.]
(11)
[669][Notwithstanding anything contained in this Act, the
provisions of section 17(4) as amended by the Karnataka Sales Tax (Amendment)
Act, 1984, shall not apply to the composition of tax payable in respect of any
year commencing prior to the commencement of the said Act but the provisions of
the said sub-section as they stood prior to such commencement shall apply to
such composition.
(12)
?Notwithstanding anything contained in this
Act, the provisions of section 17(1) as amended by the Karnataka Sales Tax
(Amendment) Act, 1985, shall not apply to the composition of tax payable in
respect of any year commencing prior to the commencement of the said Act but
the provisions of the said sub-section as they stood prior to such commencement
shall apply to such composition.]
(13)
[670][(i) Notwithstanding anything contained in this Act, a
dealer whose assessment year [671][commences]
on a date after the 1st day of April, [672][1988]
shall complete his accounts and close them on the 31st day of March, [673][1989]
and submit his returns as if his assessment year ended on the 31st day of
March, [674][1989].
(ii)
Where the turnover for the period specified in clause (i) (hereinafterreferred
to in this sub-section as returned turnover) is not less than the turnover
specified under sub-section (5) of section 5 or section 6B, as amended by the
Karnataka Sales Tax (Amendment) [675][Act,
1987 (Karnataka Act 14 of 1987)], it shall be assessed to tax in accordance
with the provisions of this Act. Where the returned turnover is less than the
turnover specified under the said sections, then, notwithstanding anything
contained in this Act, such returned turnover shall be assessed to tax under
this Act, if the turnover of the dealer for the year immediately preceding the
assessment year referred to in clause (i) was not less than the turnovers
specified under the said sections.
(iii)
(a) Notwithstanding anything contained in this Act, in the case of a dealer
permitted to pay any amount by way of composition under section 17, such dealer
shall pay the amount due for the period ending 31st day of March, [676][1989]
at the rates permitted in form 8-A and his assessment shall be completed as
specified in clause (b).
(b)
Where the assessing authority is satisfied that the returnedturnover is correct
and complete or where the returned turnover appears to the assessing authority
to be incorrect and incomplete, after determining the turnover to the best of
his judgment, recording reasons for such determination, the assessing authority
shall determine the total turnover for the purpose of ascertaining the rate of
tax by applying the following formula:--
Total
turnover = ____________returned/determined turnover x 12 (months)____________
Number of months for which the turnover returned or determined relatesAfter
arriving at the total turnover as above,--
(14)
the dealer shall not be assessed to tax, if his
total turnover is lessthan the turnover specified in sub-section (5) of section
5 of this Act; or
(15)
the dealer shall be assessed to tax on his
returned turnover or, as the case may be the determined turnover at such rates
applicable under section 17 of this Act depending upon the total turnover
arrived at above, if the said total turnover is not less than the turnover
specified in sub-section (5) of section 5.
Explanation.--For
the purpose of this clause any period equal to or in excess of 15 days shall be
reckoned as one month and any such period less than 15 days shall be ignored.]
(16)
[677][Notwithstanding anything contained in this Act, the
assessment of a dealer whose total turnover for the year ending on the 31st day
of March, 1992, is one lakh rupees or more but is less than two lakh rupees,
shall be regulated as follows, namely:--
(a)
in the case of a dealer permitted to pay any
amount by way of composition under sub-section (1) or (4) of section 17, such
dealer shall pay the amount due in monthly instalments for the months prior to
the first day of October, 1991, and shall not be liable to pay monthly
instalments for the remaining months thereafter; and
(b)
in case of any other dealer, the turnover
during the period prior tothe first day of October, 1991, shall be liable to
tax and his turnover thereafter shall not be liable to tax.]
Schedule I - FIRST SCHEDULE
[678][FIRST SCHEDULE
[x x
x]
Schedule II - SECOND SCHEDULE
[679][SECOND SCHEDULE
Goods on the sale of which a single point tax is leviable
on the first or earliest of successive dealers in the State under section
5(3)(a)
|
Sl.
No.
Description of goods |
Rate of Tax |
|
1
2 |
3 |
|
PART A |
|
|
1. Adhesives of
all kinds including gum, glue [680][adhesive
solution, gum pastelapping compound, liquid M-seal,epoxy, shellac,
vulcanising solutionand adhesive tapes, self adhesivetapes, gum tapes, gummed
tapes] and resin. |
[681] [Twelve percent] |
|
2. Aeroplanes,
helicopters, jet planes, gliders and all other types of flying machines
(other than balloons) and parts and accessories thereof. |
[682] [Twelve percent] |
|
[683][3. Agarbathi |
[684] [Four percent]] |
|
[685] [3-A.Agricultural implements (other than those specified in Fifth
Schedule), that is to say,- Cultivators, disc-ploughs and mould board
ploughs, land-levellers, cage wheels, disc harrows, sub-soilers, ridgers, shovels [686] [Seed
Sowing equip ments, Blade Harrow, Rotavator, combined Harvestor, Post-hole
Digger,Rotary Ditcher] and parts thereof |
Four percent] |
|
[687][4. Air coolers, air conditioners, air conditioning plants, cold
storageplants and equipments and parts and accessories thereof. |
[688] [Fifteen percent]] |
|
5. Aluminium,
that is to say,-- |
|
|
(i) Aluminium
semis (ingots, slabs,blocks and billets of all qualities, shapes and sizes.) |
[689] [Ten percent] |
|
(ii) Aluminium
sheets, circles, hoop, strips and rolls. |
[690] [Ten percent] |
|
(iii) Aluminium
bars (rods, rounds, squares, flats, octagons andhexagons, in coil form as
well as straight lengths.) |
[691] [Ten percent] |
|
(iv) Aluminium
tubes (round and squares) of all diameteres and lengths including tube fittings. |
[692] [Ten percent] |
|
(v) Aluminium
wire rods and wires rolled or drawn. |
[693] [Ten percent] |
|
(vi) Aluminium
structurals (angles, joists, channels, tees, sheets piling sections, Z
sections or any other extruded sections). |
[694] [Ten percent] |
|
[695][(vii) Aluminium foils, aluminium oxide, aluminium grains, aluminium
powder, aluminium tape. |
Ten percent] |
|
[696][5A. Aluminium utensils other than those specified elsewhere in the
Schedule |
[697][Four percent]] |
|
[698] [6. Animal feed and feed supplements, i.e., pro-cessed commodity
sold as 'Poultry Feed', 'Cattle Feed', 'Pig Feed', 'Fish Feed', 'Fish meal',
'Prawn Feed', 'Shrimp Feed' and feed supplements and mineral mixture
concentrates, intended for . use as feed supplements. |
[699] [Two percent]] |
|
7. Arc carbons. |
[700] [Ten percent] |
|
8. Arecanut. |
[701][Eight percent] |
|
9. Arms of all
kinds including guns, rifles, revolvers, pistols and ammunition for the same. |
[702] [Fifteen percent] |
|
PART B |
|
|
1. Bamboo
(whether whole or split) |
[703][Eight percent] |
|
[704] [1A. Article made of Bamboo other than Furniture |
[705][Eight percent]] |
|
2. Batteries and
parts thereof but excluding dry-cells and dry-cell batteries. |
[706] [Twelve percent] |
|
3. Beedi leaves |
[707] [Four percent] |
|
4. Bearings,
that is, Ball or Roller bearings (all kinds). |
[708] [Ten percent] |
|
5. Bicycles,
tandem cycles, cycle combinations, cycle-rickshaws, perambulators, children's
tricycles and similar articles and parts and accessories thereof including
their tyres, tubes and flaps. |
[709][Four percent] |
|
6. Blasting gun
powder and other mechanical explosives. |
[710][Eight percent] |
|
7. Bone meal. |
[711][Four percent] |
|
8. Brass, that
is to say,-- |
|
|
(i) Brass
circles, sheets and strips. |
[712] [Ten percent] |
|
(ii) Brass
utensils (Kitchenware). |
[713] [Four percent] |
|
(iii) Articles
made of brass, including brass rods, rounds, squares and flats but excluding
those speci fied in items (i) and (ii) above and those specified elsewhere. |
[714] [Ten percent] |
|
[715][8A. Bread sold under brand name |
[716][Four percent]] |
|
[717][country bricks] [718][,refractory
bricks and the like] |
[719] [Four percent]] |
|
10. Bronze, that
is to say,-- |
|
|
(i) Bronze
utensils (Kitchen-ware). |
[720] [Four percent] |
|
(ii) Articles
made of bronze including bronze rods, rounds, squares and flats but excluding
those specified in item (i) above and those specified elsewhere |
[721] [Ten percent] |
|
[722][11. Bullion and specie. |
One percent] |
|
[723][12. Butter and ghee |
[724][Ten percent]] |
|
PART C |
|
|
1. Camphor of
all kinds. |
[725][Eight percent] |
|
[726][2. Candles |
[727][Eight percent]] |
|
[728] [2A. (i) Cane whole or split |
[729][Eight percent] |
|
(ii) Articles
made of Cane other than Furniture |
[730][Eight percent]] |
|
3. Carpets. |
[731] [Fifteen percent] |
|
4. Cashew, that
is to say,-- |
|
|
(i) Raw cashew. |
[732][Eight percent] |
|
(ii) Cashew
kernel. |
[733][Eight percent] |
|
[734][(iii) Cashew shell oil |
[735][Eight percent]] |
|
5. (i) Cassette
tape recorders (audio and video) and parts and accessories thereof. |
[736] [Twelve percent] |
|
[737][(ii) (a) Audio and Video blank cassettes |
[738] [Ten percent] |
|
(b) Audio and
Video recorded cassettes |
[739] [Ten percent] |
|
(c) Parts and
accessories of cassettes |
[740] [Ten percent] |
|
(d) Audio and
Video Magnetic Tapes |
[741] [Ten percent]] |
|
[742][(iii) Head cleaners (all kinds of audio and video cassette players and recorders
and lubricants specially used in electronic goods |
[743] [Ten percent]] |
|
[744][5A. x x x] |
|
|
6. Castor oil
other than those qualifying as Toilet Goods. |
[745] [Eight percent] |
|
[746] [7. (i) Cement. |
Fifteen percent |
|
(ii) Cement
concrete mixture |
Fifteen percent] |
|
8. Cereals and
pulses, that is to say,-- |
|
|
[747][(i) x x x] |
|
|
(ii) Pulses
(whether whole or separated and whether with or without husk) other than
those mentioned in the Fourth Schedule. |
[748][Two percent] |
|
[749][(iii) (a)Flour and husks of pulses; parched rice; [750][rice
soji] and beaten rice; bran of rice, wheat and poha, atta, maida and soji Of
wheat |
Two percent |
|
(b) Flour and
soji of maize grits and flakes of maize; bran of maize; and maize products |
Four percent] |
|
(iv) Chunni of
pulses. |
[751] [Two percent] |
|
[752][(v) Fried gram |
[753][Eight percent]] |
|
[754][8A. Cheese. |
[755] [Ten percent]] |
|
9. Chinaware,
porcelainware and stone ware (articles) other than those fallingunder any
other entry |
[756] [Twelve percent] |
|
10. Charcoal. |
[757] [Four percent] |
|
[758] [10A. Chemicals of all kinds including copper sulphate, caustic
soda, dyes and Sulphur |
[759] [Four percent]] |
|
11. (i) Chemical
fertilizers other than those falling under item (ii). |
[760][Four percent] |
|
(ii) Chemical
fertilizer mixtures of two or more chemical fertilizers on the turnover
relating to components thereof, viz. individual chemical fertilizers which
have not already suffered tax. |
[761][Four percent] |
|
(see Explanation
II) |
|
|
12. Chicory. |
[762][Eight percent] |
|
13. Cigarette
filters. |
[763] [Ten percent] |
|
14. Cigar and
Cigarette cases, holders and lighters, tobacco pipes. |
[764][Twelve percent] |
|
15.
Cinematographic, photographic and other cameras, projectors, enlargers,
lenses and parts of and accessories to such cameras, cinematographic
projectors and enlargers and plates and cloth required for use therewith. |
[765][Twelve percent] |
|
[766] [15A. Photo frames and Photo mounts |
Ten percent] |
|
16. Clocks,
timepieces and watches (all kinds) and parts thereof [767][including
watch straps, chains and bracelets (other than those made of noble metals).] |
[768][Twelve percent] |
|
17. Cocoa pods,
beans and powder. |
[769] [Ten percent] |
|
[770][17A. x x x] |
|
|
[771][18. Coffee, that is to say,-- |
|
|
[772][(i) Coffee including coffee beans and coffee seeds (whether raw or
roasted) excluding those covered by serial Number 3 of Third Schedule and in
items (ii), (iii) and (iv) below. |
[773][Eight percent]] |
|
(ii) Coffee
powder excluding french coffee, instant coffee and coffee drink. |
[774] [Ten percent] |
|
(iii) Instant
Coffee. |
[775] [Ten percent] |
|
[776][ (iv) French Coffee |
[777] [Ten percent]]] |
|
19. (i) Coir
products (other than coir rope, coir fibre and coir yarn) not falling under
item (ii) below. |
[778][Eight percent] |
|
(ii) Rubberised
coir products |
[779] [Ten percent] |
|
[780] [20.(i) Computers, of all kinds namely, main frame, mini, personal,
micro computers and the like consisting of monitor, key board, mouse, floppy
drives, cartridge tape drives, CD ROM drives, DAT drives, hard disks and their
parts. |
[781][Eight percent] |
|
(ii)
Peripherals, that is to say,-- |
|
|
(a) All kinds of
printers and their parts, namely:-- Dot matrix, ink jet, laser, line, line
matrix and the like. |
[782][Eight percent] |
|
(b) Terminals,
scanners, multimedia kits, plotters, modem and their parts. |
[783][Eight percent] |
|
(iii) Computer
consumable namely:- stationery, floppy disks, CD ROMs, DAT tapes, printer
ribbons, printer cartridges and cartridge tapes. |
[784][Eight percent]] |
|
[785][(iv) Computer Cleaning kit |
[786] [Eight percent]] |
|
[787] [21. (i) Confectionery |
Twelve percent |
|
(ii) Cakes and
Biscuits |
Ten percent] |
|
22. Containers,
that is to say,-- |
|
|
(i) Paper boxes,
folding cartons, paper bags, carrier bags, card board boxes, corrugated
boxes. |
[788] [Four percent] |
|
(ii) Tin plate
containers (cans and boxes), steel and aluminium drums and crates, aluminium
tubes and collapsible tubes. |
[789] [Four percent] |
|
(iii) Plastic,
polyvinyl chloride and polythene bottles, jars, boxes, crates, cans, carboys,
drums and bags (other than [790][plastic]woven
sacks). |
[791][Four percent] |
|
(iv) Wooden
boxes, crates, casks and containers. |
[792][Four percent] |
|
(v) Glass jars
and carboys. |
[793][Four percent] |
|
(vi) [794][Plastic
woven sacks] |
[795][Four percent] |
|
[796][(vii) Metallic gas cylinders |
[797] [Four percent]] |
|
[798][22A. Cooking gas other than those specified elsewhere in this schedule. |
[799] [Ten percent]] |
|
23. Copper that
is to say,- |
|
|
(i) Copper,
circles, sheets and strips. |
[800] [Ten percent] |
|
(ii) Copper
utensils (Kitchen-ware). |
[801] [Four percent] |
|
(iii) Copper
ingots and copper wire other than insulated wire. |
[802] [Ten percent] |
|
(iv) Articles
made of copper including copper rods, rounds, squares and flats excluding
those specified in items (i) to (iii) above and those specified
elsewhere. [803][24.
x x x] |
[804] [Ten percent] |
|
[805][25. Cotton waste |
[806][Eight percent] |
|
25A. Cotton yarn
waste |
[807][Eight percent]] |
|
[808] [25B.Cotton beds, Cotton pillows, Cotton quilts and their covers
made of cotton |
[809] [Eight percent]] |
|
[810] [26. (i) Crockery |
[811] [Twelve percent] |
|
(ii) Cutlery and
Table and Household Glassware PART D |
Twelve percent] |
|
1. Deodorants,
disinfectants, germicides not falling under any other entry. |
[812] [Ten percent] |
|
2. Dictaphones
and other similar apparatus for recording sound and parts thereof. |
[813] [Ten percent] |
|
3. Diesel
engines and [814][parts
and accessories thereof.] |
[815] [Ten percent] |
|
4. Dry-cells and
dry-cell batteries. |
[816] [Twelve percent] |
|
[817][5. x x x] |
|
|
6. Druggets and durries. |
[818] [Ten percent] |
|
[819][7. x x x] |
|
|
PART E |
|
|
1. Edible oils
other than the edible oils falling under [820][Serial
Number 42-A] of the Fifth Schedule: |
|
|
(i) Non-refined. |
[821][Four percent] |
|
(ii) Refined. |
[822][Four percent] |
|
(iii)
Hydrogenated oils and cooking medium. |
[823] [Four percent] |
|
2. Electrical
goods, that is to say,- |
|
|
(i) Grinders,
mixers, blenders, hair dryers, shavers,[824][x
x x] , heaters, cooking ranges, boilers, ovens, hot plates, coil stoves, geysers, [825][x
x x], floor polishers, juice extractors, cream whippers, egg beaters,
ironers, massage apparatus, kettles, sauc- epans, steamers, coffee makers,
cookers, egg boilers/frying pans, toasters, coffee roasting appliances, room
heaters and ice-cream churners |
[826] [Twelve percent] and parts and accessories of all such goods. |
|
(ii) Electrical
earthernware and porcelain. |
[827] [Ten percent] |
|
[828][(iii) Electrical goods, instruments, apparatus and appliances (Other
than the appliances falling under item (i) above), including [829][Fans]and
tube lights and parts and accessories |
[830] [Ten percent]] |
|
[831] [(iv) Electric bulbs |
[832][Eight percent]] |
|
[833][(v) Washing machines; vacuum cleaners; |
|
|
[834][x x x]; air circulators; and voltage stablizers |
Twelve percent |
|
(vi)
Transformers, transmission wires and towers; ACSR conductors; and cables |
Twelve percent] |
|
3. Electrodes,
that is, all kinds of welding electrodes, graphite ele-ctrodes including
anodes, welding rods, soldering rods and soldering wires. |
[835] [Ten percent] |
|
[836] [4. Electronic goods and parts and acce ssories thereof other than
those falling under any other entry of this Schedule. |
[837] [Ten percent]] |
|
[838][5. x x x] |
|
|
PART F |
|
|
1. Fibreglass
sheets and articles made of fibreglass excluding helmets. |
[839] [Ten percent] |
|
2. Films, that
is to say,-- |
|
|
(i) Photographic
films including photographic paper. |
[840] [Eight percent] |
|
(ii)
Cinematographic films. |
[841] [Eight percent] |
|
(iii) X-ray
films. |
[842] [Eight percent] |
|
3. Fire fighting
equipments and devices except those specified elsewhere. |
[843][Ten percent] |
|
[844][4. Firewood |
Four percent] |
|
5. Fireworks. |
[845][Twelve percent] |
|
[846][5A. x x x] |
|
|
6. Foamed
rubber, plastic foam or any other synthetic foam articles such as sheets,
cushions, pillows, mattresses and the like. |
[847][Twelve percent] |
|
[848] [7. (i) Garden and beach umbrellas and parts thereof. |
[849] [Ten percent] |
|
(ii) Folding
umbrellas and parts thereof. |
[850][Eight percent]] |
|
8. Food and
non-alcoholic drinks, that is to say,-- |
|
|
(i) Ready to
serve foods, processed foods, semi-cooked or semi-processed food- stuffs,
fruits (other than dry fruits including almonds, walnuts and pista), dried
vegeta-bles (whether cooked or not), fruit and vegetable products (other than
those falling under items (ii), (iii) and (iv) below) when sold in tins,
cans, bottles or in any kind of sealed containers. |
[851] [Twelve percent] |
|
(ii) Baby foods
including milk powder |
|
|
(sold in sealed
containers or otherwise). |
[852] [Eight percent] |
|
(iii) Aerated
water including soft drinks whether or not flavoured or sweete- ned and
whether or notcontaining vegetable or fruit juice or fruit pulp when sold in
bottles, tins, cans or in any kind of sealed containers but excluding soft
drink concentrates. |
[853][Twelve percent] |
|
(iv) Instant
mix, such as, jamoon mix, idli mix, ice-cream mix, jelly mix and the like;
sambar and rasam powders and pastes, masala powders and pastes, curry powders
and pastes and the like; soft drink concentrates(other than fruit and
vegetable concen- trates) whether in liquid or powder or crystal form. |
[854] [Twelve percent] |
|
(v) Articles of
food and drinks including sweets and sweet meats but excluding those falling
under items (i) to (iv) above and those falling under any of the entries in
this schedule, when sold-- |
|
|
(a) in places
other than those falling under sub-item (b) below. |
[855] [Ten percent] |
|
(b) in Three
Star, Four Star and Five Star hotels as recognised by Tourism Department,
Govern-ment of India. |
[856][Twenty percent] |
|
(vi) Soya milk.
(See Explanation VII) [857][(vii)
Meat and dressed chicken sold in sealed containers |
[858] [Ten percent] Four percent] |
|
9. Food
preservatives, food colours and food flavouring essences. |
[859] [Ten percent] |
|
[860] [10. Footwear |
Ten percent] |
|
[861][10A.Forest products that is to say,- Nuxvomica, rita, soapnut, antwal
haleela, harda fruits and seeds, Kaadu seege bark, Mardi devidevi Myrobalan
barks, Rousa grass, tamala patra. |
[862][Eight percent]] |
|
11. Footwear
polishers [863][shoe
care kit, shoe laces] |
[864] [Ten percent] |
|
[865][11A.Furnace oil, transformer oil and coolants |
[866] [Twelve percent]] |
|
[867][12. (i) Furniture of all kinds (other than steel furniture and moulded
furniture) and of all descriptions, made of any material including furniture
in knockdown condition, treasure chests, safes and parts and accessories
thereof. |
[868] [Twelve percent] |
|
(ii) Steel
furniture and moulded furniture |
Twelve percent] |
|
13. Furs and
Skins (other than those falling under Fourth Schedule) and articles made therefrom
but excluding those falling under any other entry. |
[869][Twelve percent] |
|
[870][14. Fax machines and parts and accessories thereof. |
[871] [Ten percent]] |
|
PART G |
|
|
1. Galvanised
iron buckets. |
[872] [Ten percent] |
|
2. Glass sheets
and all articles made of glass [873][excluding
glass bottles, table and household glassware] [874][glass
mirror] |
[875][Twelve percent] |
|
3. Glycerine. |
[876] [Ten percent] |
|
4. Gold thread,
that is, all kinds of jari including metallic yarn, metallic jari yarn,
metallic plastic yarn, polyester film yarn and radiant yarn. |
[877][Eight percent] |
|
[878][4-A.Gotta and Nakki |
[879] [Eight percent]] |
|
[880] [5. Gramophones of every description including radio gramophones
and parts and accessories thereof |
[881] [Ten percent]] |
|
[882] [6. Gramophone Records, Compact Discs including Gramophone needles |
[883] [Ten percent]] |
|
[884][6-A. Gunny bags, bardans, batars hessian cloth and jute twine |
[885][Four percent]] |
|
[886][7. Gypsum. PART H |
[887][Eight percent]] |
|
[888] [1. Hardware, that is to say,- |
|
|
(i) Bolts,
boltends, rivets, nuts, hinges, screws, screw hooks, screw rings, screw
studdings, self-tapped screws, door closers, wheels, blocks, clamps,
gun-metal fittings, curtain rods, [889][venetian
blinds, vertical blinds, emery cloth, |
|
|
emery paste,
emery powder, coated abrasives] grinding stones, locks and padlocks of all
kinds, washers, springs, spring washers, panel pins, glass wool, steel wool,
abrasives, nails, wire nails, made of base metals or alloys thereof. |
[890] [Ten percent] |
|
(ii) Fittings of
doors,windows, furniture made of base metals or alloys thereof other than
those specified elsewhere. |
[891] [Ten percent] |
|
(iii) Metallic
barbed wire, wire mesh, plaster meshes and metallic wire nettings. |
[892] [Ten percent] |
|
(iv) Paint
brushes. |
[893] [Ten percent]] |
|
[894][1-A.Handicrafts that is handicrafts made out of brass, bronze, copper
and other metals, Bidariware, hand made pottery items, hand crafted items
made of stone, marble, wood, hand made lamps, Art works, dokra items, coconut
shell articles, conch and shell articles palm leave articles, papiermache
article, screwpine article, straw article, wood carvings and wood figures,
wooden inlaid article |
Ten percent] |
|
2. Helmets. |
[895][Eight percent] |
|
[896][3. Hosiery (except hosiery cloth in lengths), of all kinds. |
Four percent] |
|
[897] [4. Husks that is to say, cashew husk, cashew shell, [898][x
x x] cocnut shell, coffee husk, groundnut husk, groundnut shell maize husk |
[899] [Four percent]] |
|
PART I |
|
|
[900][1. Ice, Ice fruit, Ice candies and Ice creams of all kinds. |
[901] [Ten percent]] |
|
[902][2. x x x] |
|
|
3. Industrial
gas, such as oxygen, acetylene, nitrogen and the like. |
[903][Twelve percent] |
|
4. Inks of all
kinds. |
[904] [Ten percent] |
|
[905] [5. Insecticides, pesticides, rodenticides, fungicides, weedicides,
herbicides and [906][plant
regulators and plant growth nutrients] excluding copper sulphate. |
[907][Four percent]] |
|
[908][6. (i) Ivory and sandalwood articles |
Twelve percent |
|
(ii) Rosewood
articles excluding door frames, window frames, shutters and furniture. |
[909] [Twelve percent]] |
|
PART J |
|
|
1. Jaggery
(gur). |
[910] [One percent] |
|
[911] [2. Jewellery and articles of gold and silver whether or not
studded with precious or semi-precious stones. |
[912] [Two percent]] |
|
[913] [3. Jute-cum-Polypropylene coverings. |
[914] [Ten percent]] |
|
PART K |
|
|
[917][Ten percent] |
|
|
[918] [1A. Kirana goods, that is to say,-- |
|
|
(i) [919][x
x x], Methi, poppy seeds (kaskas), [920][x
x x] , [921][x
x x], corriander(dhaniya), [922][x
x x], Shajeera, somph, katha, azwan, kesar, kabab chini, bhojur phool,
tejpatha, japatri, nut-meg (maratha moggu), kalhoovu, wetdates, dry dates,
saigo kharbhuj seeds[923][Hingu
(Asafoetida)] and branded honey. |
[924] [Four percent] |
|
(ii) Cardamom,
pepper, cinna mon, dalchinny, cloves. |
[925] [Four percent] |
|
(iii) Dry fruits
including almonds walnuts and pista |
[926] [Four percent]] |
|
[927][(iv) Cummin seeds (Jeera); dry chillies; turmeric and tamarind |
Four percent] |
|
2. Kitchenware
coated with heat resistant coatings and used for cooking as well as serving. |
[928] [Ten percent] |
|
3. Kitchenware
and utensils made of Aluminium or other non-ferrous metals and coated with
stick resistant coatings. |
[929] [Ten percent] |
|
PART L |
|
|
1. [930][Laminated,
impregnated or coated matting materials such as linoleum including PVC
(Vinyl) materials generally used for floor covering (other than floor
tiles).] |
[931] [Twelve percent] |
|
2. Laminated
packing materials (all kinds) including hessian based paper, polythene and
hessian based paper, high density polythene fabric based paper and
bituminised water proof paper but excluding those specified else where. |
[932] [Four percent] |
|
[933] [3. Leather goods other than the goods falling under serial number |
|
|
16 of Fifth
Schedule and those specified elsewhere. |
[934][Twelve percent]] |
|
4. Lifts whether
operated by electricity or hydraulic power. |
[935] [Twelve percent] |
|
5. Lime
including lime stone. |
[936] [Four percent] |
|
[937] [6. Liquors, that is to say,- |
|
|
[938] [(i) (a) Liquor other than those falling under sub-item (b) below |
One hundred and
fifteen percent |
|
(b) liquor
imported from outside the country |
Sixty percent] |
|
(ii) Beer |
[939][Fifty-five percent] |
|
(iii) Fenny |
Twenty percent |
|
(iv) Wine |
Twenty percent |
|
(v) Liquor |
Twenty percent] |
|
[940][7. Lottery Tickets |
[941][Eight percent]] |
|
PART M |
|
|
1. Machinery,
that is to say,- |
|
|
(i) (a) Earth
movers, such as dumpers, dippers, bulldozers and the like. |
[942] [Eight percent] |
|
(b) Parts and
accessories of earth movers (other than diesel engine and its parts,
batteries and tyres, tubes and flaps). |
[943] [Eight percent] |
|
(ii)
Agricultural machinery, namely:- |
|
|
[944][(a) x x x] |
|
|
(b) [945][Sprinkler
and drip irrigation equipments]generally used for agricultural or
horticultural purposes and their parts (other than oil engines or electric
motors) and accessories. |
[946][Eight percent] |
|
(c) Tractors. |
[947] [Four percent] |
|
(d) Power
tillers. |
[948] [Four percent] |
|
[949][(e) Tractors and power tillers trailers. |
[950][Four percent] |
|
(ee) Parts and
accessories (excluding tyres, tubes and flaps) of tractors and power tillers
trailers. |
[951] [Four percent]] |
|
(f) Parts and
accessories of tractors and power tillers [952][including
their engines and its parts, but excluding] batteries and tyres, tubes and
flaps. |
[953] [Four percent] |
|
(iii) (a)
Machinery (all kinds) and parts and accessories thereof except those falling
under other items of this entry and those specified elsewhere. |
[954] [Ten percent] |
|
(b) Handlooms
and parts and accessories thereof. |
[955][Two percent] |
|
(c) Sewing
machines and its parts and accessories. |
[956] [Ten percent] |
|
(d) Weighing
machines (all kinds). |
[957] [Ten percent] |
|
[958][(e) Tools and wear parts used in industrial machinery such as twist
drills, taps, reamers, cutters, dies, grinding wheels, button bits, tungsten,
carbide wear parts, ceramic industrial wear parts and the like] |
[959][Eight percent] |
|
[960] [1A.Maize product that is to say Maize starch, liquid glucose,
dextrose mono hydrate, malto dextrine, glucose "D" Maize gluten,
Maize germ, Maize oil, Hydro, Corn steep liquor |
Four percent] |
|
2. Man-made or
synthetic staple fibres, fibre yarn, or filament yarn (all kinds). |
|
|
[961][3. x x x] |
[962][Four percent] |
|
4. Marble
slabs [963][,tiles]and
articles made of marble. |
[964] [Fifteen percent] |
|
5. Medicinal and
pharmaceutical prepa-rations (other than those specified elsewhere). |
[965] [Ten percent] |
|
[966][5A. Medicinal plants, roots, herbs and barks used in the preparation
Ayuverdic medicines |
Four percent] |
|
6. Mercury. |
[967] [Ten percent] |
|
[968] [7. Metal caps excluding metal lamp caps. [969] [7-A. Metal lamp caps |
[970] [Ten percent]] [971] [Ten percent]] |
|
8. Mill yarn
(all kinds) excluding cotton yarn, spun silk yarn, filature silk and those
falling under any other entry. |
[972] [Four percent] |
|
[973] [9. Mineral Water, distilled water or any other processed
water [974][
x x x] |
[975] [Twelve percent]] |
|
10. Molasses. |
[976][Twenty percent] |
|
[977] [11. Mosquito repellants including devices, parts and accessories |
[978][Eight percent]] |
|
12. Motor
spirits, that is to say,- |
|
|
(i) Petrol
including aviation fuel |
[979] [Twenty-two percent] |
|
(ii) Motor
spirits not falling under item (i) above (See Explanation IV) |
[980] [Fifteen and half percent] |
|
13. Motor
vehicles, that is to say,-- |
|
|
(i) Motor cars
including motor taxi cabs. |
[981][Twelve percent] |
|
(ii) Motor
cycles including scooters, motorettes, mopeds and cycle combinations. |
[982] [Twelve percent] |
|
(iii) Jeeps,
trekkers and vans (all petrol driven). |
[983] [Twelve percent] |
|
(iv) Light
diesel vehicles. |
[984] [Twelve percent] |
|
(v) Motor
lorries including motor omni buses. |
[985] [Twelve percent] |
|
[986][ (vi) Three Wheeler Motor Vehicles (Autorickshaws). |
[987][Twelve percent]] |
|
(vii) Any other
motor vehicle not covered by items above. |
[988] [Twelve percent] |
|
14. Motor
vehicles parts and acce ssories, that is to say,-- |
|
|
(i) Articles
used generally as parts and accessories of motor vehicles but excluding
rubber and other tyres, tubes and flaps, batteries and diesel engine and its
parts. |
[989] [Ten percent] |
|
(ii) Chassis of
motor vehicles. |
[990] [Eight percent] |
|
(iii) Bodies built
on motor vehicle chassis. |
[991] [Ten percent] |
|
[992][(iv) Spark plugs |
Twelve percent] |
|
[993] [15. Musical instruments [994][x
x x] and parts and accessories thereof. |
[995][Twelve percent]] |
|
PART N |
|
|
1. Newsprint. |
[996] [Eight percent] |
|
[997][2. Non-ferrous Castings and alloys thereof. |
[998] [Eight percent]] |
|
[999][3. x x x] |
|
|
[1000][1. (i) Oil cake |
Four percent |
|
(ii) De-oiled
cake |
Four percent] |
|
[1001] [1A. Oils that is to say Agarbathi oil, Citrodara Oil, Citronella
oil, Clove oil, Davana oil, Lemon grass oil, natural essential oil, [1002][x
x x] rubber seed oil, nilgiri oil other than those specified elswhere in the
Schedule |
Ten percent] |
|
2. Opium,
Ganja [1003][,Bhang
and other Narcotics] . |
[1004] [Twenty percent] |
|
3. Optical
goods, that is to say,- |
|
|
(i) Binoculars,
opera glasses, tele-scopes, microscopes and parts and accessories
thereof [1005][Lens
care solution] . |
[1006] [Ten percent] |
|
(ii) Spectacles,
sun glasses, goggles, lenses and frames including attach-ments, parts and accessories
thereof. |
[1007] [Ten percent] |
|
PART P |
|
|
[1008][1. (i) Paints, colours, varnishes, pigments, polisher, indigo, enamel,
putty, bale oil, white oil, turpentine (all kinds), thinners [1009][and
primers] [1010][light
mineral oil, metal polishing compund, patties;]other than those covered under
item (ii) below |
[1011] [Ten percent] |
|
(ii) Acrylic
paints and colours, plastic emulsion paints and all kinds of lacquers |
[1012] [Ten percent]] |
|
2. Paper pulp. |
[1013] [Eight percent] |
|
[1014][3. Paper of all kinds including ammonia paper, blotting paper, carbon
paper, cellophane, PVC coated paper, stencil paper, water proof paper, art
boards, card boards, corrugated boards, duplex boards, pulp boards, straw
boards, triplex boards, student note books and the like, but excluding
photographic paper. |
[1015][Eight percent]] |
|
[1016] [4.Pens of all kinds including refills |
[1017][Eight percent]] |
|
[1018] [5.Petroleum products, namely,- |
|
|
(i) Asphalt
(bitumen) |
[1019] [Twelve percent] |
|
(ii) Brake
fluid, lubricating oil including grease, solvent oils, petroleum jelly (all
grades), [1020][x
x x], spray oil, methanol, aromax (aro-matic), mosquito larvicidal oil, low
sulphur heavy stock, glass cleaner, benzene, toulene, shell hexane, special
boiling point spirit |
[1021] [Twelve percent]] |
|
[1022] [(iii) Liquified petroleum gas. |
Ten percent] |
|
[1023][(iv) Naptha |
Twelve percent] |
|
[1024] [6.Pipes, tubes and fittings of iron (not falling under Fourth
Schedule), cement, stoneware and asbestos[1025][cement
grills pitch fiber pipe] . |
[1026][Ten percent]] |
|
[1027] [7. Plastic goods, that is to say,- |
|
|
(i) Plastic
granules |
[1028] [Eight percent] |
|
(ii) High
Density polythene, Low Density Poly-thene, Rigid Polyvinyl Chloride Pipes and
fittings but excluding conduit pipes and its fittings |
[1029][Twelve percent] |
|
(iii) Plastic
sheets and articles made from all kinds and all forms of plastic inclu- ding
articles made of polythene, poly-vinyl chloride, Polypropylene, polystyrene
and the like materials, but excluding those specified in item (ii) above |
[1030][Twelve percent]] |
|
8. Playing cards
of every description. |
[1031] [Ten percent] |
|
9. Precious
stones, namely, diamonds, emeralds, rubies, real pearls and sapphires and
articles in which such precious stones are set. |
[1032] [Two percent] |
|
10. Pressure
cookers, their parts and accessories. |
[1033] [Ten percent] |
|
11. Printed
materials other than books meant for reading. |
[1034] [Eight percent] |
|
[1035] [12. Pumpsets, that is to say- |
|
|
(i) pumpsets
with Electric motors or oil engines of not more than 10. H.P. |
[1036][Eight percent] |
|
(ii) pumpsets
with oil engines of more than 10 H.P. |
[1037] [Ten percent] |
|
(iii) pumpsets
with electric motors of more than 10 H.P. |
[1038] [Ten percent]] |
|
PART R |
|
|
[1039] [1. x x x] |
|
|
2. Rail coaches
and parts and accessories thereof. |
[1040] [Ten percent] |
|
3. Rayon grade
pulp or any other pulp out of which man made or synthetic staple fibres or
fibre yarn or filament yarn are made. |
[1041] [Eight percent] |
|
4. Razor and
razor blades. |
[1042] [Ten percent] |
|
5. Ready-made garments
(other than hosiery of all kinds) made out of any material whether used as
regular wear or casual wear including caps, neck ties [1043][bows,
baby diapers and baby nappies] |
[1044][Four percent] |
|
[1045] [5A. Refractory Bricks and the like. |
[1046] [Ten percent]] |
|
[1047] [6. (i) Refrigerators including deep freezers, bottle coolers and
water coolers and the like and parts thereof. |
[1048] [Fifteen percent] |
|
[1049][(ii) x x x]] |
|
|
[1050][6A. x x x] |
|
|
7. Rice-bran oil |
[1051][Four percent] |
|
8. Rolling
shutters and collapsible gates whether operated manually, mechani cally or
electrically and their parts. |
[1052][Ten percent] |
|
[1053][[1054](i)]
Roofing, light roofing and false roofing materials including cement and
asbestos sheets,[1055] [x
x x] , [1056][x
x x] hard and soft boards, plywood, veneered boards and panels and laminated
sheets but excluding those specified elsewhere. |
[1057] [Ten percent] |
|
[1058][(ii) Asphalt sheets |
[1059] [Ten percent]] |
|
10. Rubber, that
is to say,-- |
|
|
(i) Raw rubber,
namely, latex in liquid or sheet form. |
[1060][Eight percent] |
|
(ii) Rubber
plates, sheets and strips unhardened whether vulcanised or not and whether
combined with any textile material or otherwise. |
[1061] [Twelve percent] |
|
(iii) Piping and
tubing of unhardened vulcanised rubber. |
[1062] [Twelve percent] |
|
(iv)
Transmission, conveyor or elevator belts or belting of vulcanised rubber
whether combined with any textile material or otherwise. |
[1063] [Twelve percent] |
|
(v) Synthetic
rubber including butadiene, acrylonitrile rubber, styrene butadiene rubber
and butyl rubber, synthetic rubber latex including pre-vulcanised synthetic
rubber latex. |
[1064] [Twelve percent] |
|
11. Rubber
articles, that is, articles made wholly of rubber (other than those specified
elsewhere) |
[1065][Twelve percent] |
|
12. Rubber and other
tyres, tubes and flaps other than those falling under Fourth Schedule and
those specified elsewhere. |
[1066] [Ten percent] |
|
PART S |
|
|
[1067][1. Sand, [1068][x
x x], fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder,
clinker. |
[1069][Eight percent]] |
|
[1070][1A. x x x] |
|
|
2. Sandal wood
oil. |
[1071] [Twelve percent] |
|
3. Sanitary
fittings of every description excluding pipes and fittings of stone ware,
cement and iron and steel. |
[1072] [Ten percent] |
|
4. Sanitary
towels, sanitary napkins, beltless napkins and tampons. |
|
|
[1075] [Ten percent] |
|
|
5. Scented
supari. |
[1076] [Ten percent] |
|
[1077][5-A. Scrap of base metals and alloys thereof and scrap of all kinds
other than those specified elsewhere. |
[1078][Eight percent]] |
|
6. Sewing
thread. |
[1079] [Four percent] |
|
[1080][6A. x x x] |
|
|
7. Slotted
angles and ready to assemble parts of steel racks. |
[1081] [Twelve percent] |
|
[1082] [8. x x x] |
|
|
[1083][9. Soaps, that is to say,-- |
|
|
(i) Toilet soaps
(intended for bathing purposes) |
[1084] [Twelve percent] |
|
(ii) Shampoo
both in liquid and gel form including herbal and medicinal preparations |
[1085] [Twelve percent] |
|
(iii) Washing
soaps including soap flakes, soap powders |
[1086] [Ten percent] |
|
(iv) Detergent
cakes, detergent powders, detergent liquids and laundry brighteners [1087][stain
busters, stain removers] . |
[1088] [Ten percent]] |
|
10. Sound
transmitting equipments including loud speakers and parts thereof but
excluding telephones and its parts. |
[1089] [Twelve percent] |
|
[1090][11. x x x] |
|
|
12. Spirits and
alcohol, that is to say,-- |
|
|
(i) Denatured
spirit. |
[1091] [Ten percent] |
|
(ii) Rectified
spirit. |
[1092][Twenty percent] |
|
(iii) Ethyl
alcohol. |
[1093] [Ten percent] |
|
13. [1094][Sports
goods (indoor and outdoor) including trophies, medals and shields but]
excluding wearing apparel |
[1095] [Eight percent] |
|
14. Starch, that
is to say, laundry, and textile starch (all kinds). |
Four percent |
|
15. Stationery
articles, namely,- |
|
|
(i) Account
books, paper envelopes, diaries, calendars, race cards, catalogues, greeting
cards, invita- tion cards, humour post cards, picture post cards, cards for
special occasions, photo and stamp albums. |
[1096] [Eight percent] |
|
[1097][(ia) clip boards, clutch pencil, black lead, date stamps, dusters, index
file clips, pokers, office files of all kinds paper cutter, black board,
blackboard dusters |
[1098] [Eight percent]] |
|
(ii) Office desk
materials [1099][including
punching machines and stapler machines.] |
[1100] [Eight percent] |
|
[1101][(iia) paper pins, pen stands, pencil, lead, pencil sharpners, permanent
markers, refill leads, stamp racks, stapler pins, rulers of all kinds, gulli
pins and pin studs |
[1102] [Eight percent]] |
|
[1103][15A.Steel door frames, steel doors, steel window frames and steel
shutters |
Eight percent] |
|
[1104][16. x x x] |
|
|
17. Stones, that
is to say,- |
|
|
[1105] [(i) Granite stone,- |
|
|
(a) Polished |
[1106] [Twelve percent] |
|
(b) Un-polished |
[1107] [Twelve percent] |
|
(c) Chips |
[1108] [Twelve percent]] |
|
(ii) Cuddapah
stones, slabs and tiles-- |
|
|
(a) Polished |
[1109] [Eight percent] |
|
(b) Un-polished |
[1110] [Eight percent] |
|
(iii) Shahabad
stones, slabs and tiles |
[1111][Eight percent] |
|
18. Stoves, that
is, gas stoves and kerosene stoves, [1112][Barbecues,
charcoal oven, tondoor stoves] and parts and accessories thereof |
[1113] [Ten percent] |
|
[1114][18-A. Sugar and Sugar preparations excluding such sugar and sugar
preparations as are covered, described or specified elsewhere in any of the
schedules |
[1115] [Eight percent]] |
|
19. Suit cases,
brief cases, attache cases and despatch cases including those made of leather
but excluding steel trunks |
[1116] [Ten percent] |
|
[1117] [20. x x x] |
|
|
[1118] [21. Surgical and dental instruments, tools and aids including
electrical and electronic equipments and appliances; syringes and needles;
operation theatre equip ments, shadow bulbs and tubes, specially made
operation and examination tables and cots and suction apparatus; stands,
stretchers, trolleys, dental chairs; laboratory equipments and glassware;
stetho scopes, thermometers, lactometres, B.P. instruments, surgical cotton
wool; enema cans, bed pans, kidney trays and such other hospitalware;
surgical gloves, aprons, operation suits, rubber sheets, catheters; I.V. sets
and the like; cervical collars, abdominal belts [1119][telonet
paraffin guaze dressing, ultrasound jelly, pinchers (steel), medicinal
oxygen, medical kits, medical disposable intravenous administration set,
thermometer, mechanical nasal filters, instrument sterliser, injecction
needles, hospitalwares, gypsona plaster of paris bandage, fixed partial
dentures, enamelled iron trays, and basins (used in the hospitals), ECG
recording chart, ECG jelly, drip set, disposable hypodermic nedles, cotton
buds, bed elevators, absorbent cotton rolls]and the like. |
[1120] [Ten percent]] |
|
[1121] [22. Raw silk and silk yarn imported from outside the country. |
Four percent] |
|
[1122][22A. Silk yarn twisted or thrown silk yarn, spun silk yarn and noil silk
yarn |
Four percent] |
|
[1123] [23. Stainless-steel articles other than those specified elsewhere
in this schedule. |
[1124] [Twelve percent]] |
|
[1125] [24. Synthetic
gems
Part T |
Twelve
percent] |
|
1. Tabulating
machines, calculating machines (including all types of mechanical or
electronic calculators), duplicating machines, roneo machines, parts and accessories
thereof |
[1126] [Twelve percent] |
|
[1127] [1-A. Tailoring materials namely, needles, scissors, hooks,
buttons, zips, buckles, measuring tape and stick, collars and collar
bones [1128][horn
buttons, indent hooks/eyes, jean button, knitting pins, longstich kits, M S
coated buttons/stars, zip fasteners, zippers, cuff links, crochet hooks] . |
[1129] [Eight percent]] |
|
2. Tamarind
seeds |
[1130] [Eight percent] |
|
3. Tanning barks |
[1131] [Ten percent] |
|
[1132] [4. x x x] |
|
|
[1133][5 (i). Tea sold under brand name. |
Ten percent |
|
(ii) Tea other
than above |
Ten percent] |
|
[1134] [6. Telephones of every description and their parts |
[1135] [Twelve percent]] |
|
[1136][6A. Teleprinters and their parts |
Twelve percent] |
|
7. Television
sets and component parts and accessories thereof |
[1137] [Twelve percent] |
|
[1138][7-A. Textiles and fabrics but excluding such textiles and fabrics as are
covered, described or specified elsewhere in any of the schedules. |
[1139] [Eight percent]] |
|
8. Tiles,-- |
|
|
(i) Mosaic tiles
and chips |
[1140] [Ten percent] |
|
(ii) Ceramic and
glazed floor and wall tiles |
[1141] [Ten percent] |
|
(iii) Roofing
tiles other than country tiles |
[1142][Eight percent] |
|
(iv) Other tiles
not convered by items (i), |
|
|
(ii) and (iii)
above |
[1143] [Ten percent] |
|
(v) Jointing
powder (other than cement) and situ-mixture for laying tiles and chips
specified above |
[1144] [Ten percent] |
|
[1145][(vi) Roofing tiles including ridges made of clay and clay decorative
tiles |
[1146] [Eight percent]] |
|
[1147][9. x x x] |
|
|
[1148] [9-A. Tobacco Products including Gutkha and the like but excluding such
products as specified elsewhere in any of the Schedules. |
Twen ty percent] |
|
[1149] [10. Toilet articles (whether medicated or not) that is to say,- |
|
|
(i) Perfumes,
eaudecologne, solid colognes, beauty boxes, face packs, cleansing liquids,
moisturisers, make-up articles (not including talcum powder), complexion
rouge, bleaching agents, hair dyes, hair sprayers, hair removers, hair
creams, lipsticks, nail polishers and varnishers, polish removers, eye
liners, after shave lotion and body deodorants |
[1150] [Twelve percent] |
|
(ii) Toilet
articles other than those specified at (i) above, [1151][x
x x]and such other toilet articles as may be specified by the State
Government by notification in the official Gazette |
[1152] [Twelve percent]] |
|
[1153][10A. Tools, such as, spanners, screw drivers, files, cutting plyers,
hammers [1154][clow
hammer, hand forge] and the like(manually operated) |
[1155] [Ten percent]] |
|
[1156] [[1157][10B(i)]
Toys of all kinds[1158] [(excluding
electronic)] and electrically operated toys. |
[1159] [Eight percent]] |
|
[1160][(ii) Electronic toys |
Twelve percent] |
|
[1161] [ 11. (i) Typewriters other than Kannada Typewriters, parts and
accessories including typewriter ribbon. |
[1162] [Twelve percent] |
|
(ii) Kannada
Typewriters
Part V |
Two per
cent] |
|
1. [1163][Vacuum
flasks and thermoware articles] and their refills |
[1164] [Ten percent] |
|
[1165][2. Valves of all Kinds other than those generally used as parts of motor
vehicles |
[1166][Ten percent] |
|
[1167][3. Vegetable non-edible oils other than specified elsewhere in this
Schedule |
|
|
(i) Non-refined |
Four percent |
|
(ii) Refined Part
W |
Four
percent]] |
|
1. Washed cotton
seed oil |
[1168] [Four percent] |
|
[1169][2. x x x] |
|
|
3. Water and
weather proofing compounds |
[1170][Twelve percent] |
|
4. Water meters |
[1171][Ten percent] |
|
[1172][4-A. Water storage tanks made of fibre glass, plastic or synthetic
materials [1173][water
tanks made of aluminium] |
[1174] [Ten percent]] |
|
5. Weights and
measures |
[1175] [Ten percent] |
|
6. [1176][(i)]
Wireless reception instruments and apparatus and components thereof including
all electrical valves, accumulators, amplifiers and loud speakers which are
not specifically designed for purposes other than wireless reception |
[1177] [Twelve percent] |
|
[1178][(ii) Pagers and its parts |
[1179][Twelve percent]] |
|
[1180] [7. Wood of all kinds including [1181] [x
x x] , eucalyptus, casuarina [1182][Halwana],
timber of any shape, form or size including door frames, window frames and
shutters. |
Ten percent] |
|
[1183] [8. Waxes (all
kinds) Part
X |
[1184] [Ten percent]] |
|
[1185] [1. X-ray apparatus and equipments, and medical imaging, diagnostic
and therapeutic
equipments. Part
Y |
[1186] [Ten percent]] |
|
[1187] [1. Yeast-dry, wet and compressed |
[1188][Eight percent]] |
|
[1189][Part Z |
|
|
1. Zinc, lead
and cadmium |
[1190][Four percent]] |
[1191][Explanation I.----x x x]
Explanation II.--For the purpose of serial number 11 of
Part C "Chemical Fertilizer and Chemical Fertilizer mixture" means
chemical fertilizer and chemical fertilizer mixtures specified in Parts A and B
of Schedule I to the Fertilizer (Control) Order, 1985 including plant nutrients
for various fertilizers as provided in the said Order and micronutrients,
namely, zinc sulphate and manganese sulphate.
Explanation
III.--Where a tax has been levied in respect of purchase of coffee seeds under
serial number 18 of Part C [1192][or
under serial number 3 of the third schedule] the coffee powder (excluding
instant coffee and french coffee) made out of those coffee seeds is not liable
to tax under the said item.
Explanation
IV.--
(i)
"Motor spirits" means any substance
which by itself or in admixture with other substances is ordinarily used
directly or indirectly to provide reasonably efficient fuel for automotive or
stationery internal combustion engines and includes petrol, diesel oil and other
internal combustion oil but does not include kerosene, furnace oil, coal, coke
or charcoal.
(ii)
"Petrol" means dangerous petroleum
as defined in the Petroleum Act1934 (Central Act XXX of 1934) and includes a
mixture of power alcohol, as defined in the Indian Power Alcohol Act 1948
(Central Act XXII of 1948) and Petrol.
Explanation
V.--
(iii) Where timber, rosewood and sandal wood in log form
specified under serial number 9 of Part 'T' have been purchased from the Forest
Department of Government the subsequent sales of such timber, rosewood and
sandal wood in log form shall not be liable to tax under section 5 of the Act,
provided that the Forest Department has collected tax on the said sales and the
burden of proving that tax has been so collected by the Forest Department shall
be on the dealer.
(iv)
For the purpose of serial number 9 of Part T
"timber, rosewood andsandalwood in cut or manufactured form" shall
include door or window frames and shutters but exclude furniture.
Explanation
VI.--"Toilet article" means any article which is intended for use in
the toilet of the human body or in perfuming apparel of any description or any
substance intended to cleanse, improve or alter the complexion, skin, hair or
teeth and includes deodrants and perfumes.
Explanation
VII.--Where tax has been levied in respect of goods mentioned in serial numbers
8(i) of Part F, [1193][and
5 of Part D] such goods taken out from containers and sold loose shall not be
liable to tax under section 5 and the burden of proving that tax has been paid
on the goods in question shall be on the dealer.
[1194][Explanation VII A.--x x x].
[1195][Explanation VIII.--Where tax has been levied under this
Act in respect of raw silk referred to in Sl. No. 7 of the Third Schedule, and
out of such raw silk, silk yarn is manufactured, no tax shall be levied on such
silk yarn to the extent it is manufactured out of such raw silk.].
[1196] [Explanation VIII A.--x x x].
[1197][Explanation VIII B.--x x x].
[1198][Explanation IX.--Where any goods is used in the
processing of goods (not amounting to manufacturing) as a component and that
such component has not been subject to tax under this Act, the tax payable on
sale of such processed goods shall be limited to the turnovers relating to such
components which has not been subject to tax under the Act.].
[1199][Explanation X.--Where tax under section 5 has been
levied on the sales turnover of blank cassettes referred to in sub-item (a) of
item (ii) of serial number 5 of Part 'C', the tax leviable on the sales
turnover of recorded cassettes under sub-item (b) of the said item of said
serial number shall be on such turnover as reduced by such amount paid or
payable as consideration for purchase of blank cassettes used in obtaining such
recorded cassettes.
[1200][Explanation XI.--x x x]]].
Schedule III - THIRD SCHEDULE
[1201][THIRD SCHEDULE
Goods
in respect of which a single point purchase tax only is leviable under section
5(3)(b)
|
Sl. No. |
Description of the goods |
Point of levy |
Rate of tax |
|
1 |
2 |
3 |
4 |
|
1. |
Bauxite,
chromite, iron, manganese and other ores [1202][including
lumps and fines] . |
Purchase by the
first or earliest of the successive dealers in the State liable to tax under
this Act. |
[1203][Ten percent] |
|
[1204][2. |
x x x] |
||
|
[1205] [3. |
Coffee beans and
Coffee |
||
|
seeds (whether
raw or roasted), |
|||
|
(i) When
purchased by coffee curers from persons not liable to tax under the Act. |
At the point of
purchase in the State |
[1206][Eight percent] |
|
|
7 [(ii) x x
x]] |
|||
|
4. |
Raw Wool |
Purchase by the
last dealer in the State liable to tax under this Act. |
[1207][Four percent] |
|
[1208][5. |
x x x] |
||
|
[1209][6. |
Sugarcane, |
purchase by the
last dealer in the State liable to tax under this Act. |
|
|
(i) when
purchased by a man- ufacturer of Jaggery,- |
|||
|
(a) whose total
turnover in a year is less than five lakh rupees. |
Nil |
||
|
(b) whose total
turnover in a year is rupees five lakhs or more. |
[1210] [Four percent] |
||
|
(ii) when
purchased by a man- ufacturer of Sugarcane syrup (processed), |
[1211] [Four percent] |
||
|
[1212] [x x x] |
|||
|
[1213][(iii) x x x] |
|||
|
[1214][7. |
x x x]] |
||
|
[1215][7. |
x x x Explanation.-x x
x] |
||
|
[1216][7 |
.x x x] |
||
|
[1217][Explanation.-x x x] |
Schedule IV - FOURTH SCHEDULE
[1218][FOURTH SCHEDULE
DECLARED
GOODS IN RESPECT OF WHICH A SINGLE POINT TAX IS LEVIABLE UNDER SECTION5(4)
|
Sl.No. |
Description of the goods |
Point of levy |
Rate of tax |
|
(1) |
(2) |
(3) |
(4) |
|
1 [1219][Coal
including coke in all its forms, [1220][but
excluding charcoal]] |
Sale by the
first or earliest of successive dealers in the State liable to tax under this
Act. |
[1221] [Four percent.] |
|
|
(i) pig iron and
cast iron including ingot moulds, bottom plates,[1224][x
x x]; |
Sale by the
first or earliest of successive dealers in the State liable to tax under this
Act. |
[1225] [Four percent.] |
|
|
(ii) steel semis
(ingots, slabs, blooms and billets of all qualities, shapes and sizes); |
|||
|
(iii) skelp
bars, tin bars, sheet bars, hoe-bars and sleeper bars; |
|||
|
(iv) steel bars
(rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or
twisted, in coil form as well as straight lengths); |
|||
|
(v) steel
structurals (angles, joists, channels, tees, sheet piling sections, Z
sections or any other rolled sections); |
|||
|
(vi) sheets,
hoops, strips and skelp, both black and galvanised, hot and cold rolled,
plain and corrugated, in all qualities, in straight lengths and in coil form,
as rolled and in rivetted condition; |
|||
|
(vii) plates
both plain and chequered in all qualities; |
|||
|
(viii) discs,
rings, forgings and steel castings; |
|||
|
(ix) tool alloy
and special steels |
|||
|
[1226] [(x) x x x] |
|||
|
(xi) steel
tubes, both welded and seamless, of all diameters and lengths, including tube
fittings; |
|||
|
(xii)
tin-plates, both hot dipped and electrolytic and tinfree plates; |
|||
|
(xiii) fish
plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing
plates, crossing sleepers and pressed steel sleepers, rails-heavy and light
crane rails; |
|||
|
(xiv) wheels,
tyres, axles and wheel sets; |
|||
|
(xv) wire rods
and wires-rolled, drawn, galvanised, aluminised, tinned or coated such as by
copper; |
|||
|
(xvi)
defectives, rejects, cuttings or end pieces of any of the above categories.] |
|||
|
[1227][(b) Iron scrap, cast iron scrap, runner scrap, and iron skull scrap; and
steel melting scrap in all forms including steel skull turnings and borings,- |
|||
|
(i) Purchase by
a dealer for use by him in the manufacture of other goods in the State; and |
Purchase by the
last dealer in the State liable to tax under this Act. |
Four percent. |
|
|
(ii) in other
cases |
Sale by the
first or earliest of the successive dealers in the State liable to tax under
this Act. |
Four percent.] |
|
|
[1228][3. Hides and skins, whether in a raw or dressed state. |
Purchase by the
last dealer in the State liable to tax under this Act. |
[1229][Four percent.]] |
|
|
4. Jute, that is
to say, the fibre extracted from plants belonging to the species corchorus
capsularis and corchorus olitorious and the fibre known as mesta or bimli
extracted from plants of the species [1230] [Hibiscus
cannapinus and Hibiscus sabdariffa-Varaltissima and the fibre known as Sun or
Sunnhemp extracted from plants of the species Crota- laria juncea], whether
baled or otherwise. |
Sale by the
first or earliest of successive dealers in the State liable to tax under,
this Act. |
[1231][Four percent.] |
|
|
5.[1232][(a)
Groundnut or peanut including groundnut or peanut seeds. |
Sale by the
first or the earliest of the successive dealers in the State liable to tax
under this Act. |
[1233][Four percent]] |
|
|
[1234][(b) [1235][x
x x] sesamum or til (gingelly) seeds, Kusum (Kardi) seeds, Safflower, niger
(Ram til), castor seeds, Karanja, Pongam, honge seeds and neem or vepa seeds. |
[1236][Sale by the first or earliest of the successive dealers in the State
liable to tax under this Act.] |
[1237] [Four percent]] |
|
|
(c) Cotton seed |
Sale by the
first or earliest of successive dealers in the State liable to tax under this
Act. |
[1238][Four percent] |
|
|
(d) [1239][Other
oil seeds, that Is to say,-Soyabean, Rape-seed and Mustard (Toria, Rai,
Jamba, Taramira, Sarson, yellow and brown, Banarsi Rai or True Mustard),
Linseed, Sunflower, Mahua, Illupai, Ippe, Punna, Undi, Kokum, Sal, Tung and
Red Palm.] |
[1240][Sale by the first or earliest of successive dealers in the State liable
to tax under this Act.] |
[1241][Four percent] |
|
|
[1242] [(e) Coconut (i.e., copra excluding tender coconuts). |
Sale by the
first or earliest of successive dealers in the State liable to tax under this
Act. |
[1243][Four percent]] |
|
|
6. Cotton, that
is to say, all kinds of cotton (indigenous or imported) in its unmanufactured
state, whether ginned, baled, pressed or otherwise, but not including cotton
waste. |
[1244][Purchase by the last dealer in the State liable to tax under this Act] |
[1245][Four percent] |
|
|
7. Cotton yarn,
but not including cotton yarn waste. |
Sale by the
first or earliest of successive dealers in the State liable to tax under this
Act. |
[1246][Four percent] |
|
|
[1247][7A. x x x] |
|||
|
[1248][8. Crude oil as specified in clause (iic) of section 14 of the Central
Sales Tax Act, 1956. |
Sale by the
first or earliest of successive dealers in the State liable to tax under this
Act. |
Four percent |
|
|
Sale by the
first or earliest of successive dealers in the State liable to tax under this
Act. |
[1251][Four percent]] |
||
|
10. Pulses
(whether whole or separated and whether with or without husk), that is to
say, gram or gulab gram, tur or arhar, mong or green gram, masur or lentil,
urad or black gram, moth, lakh or khesari. |
Sale by the
first or earliest of successive dealers in the State liable to tax under this
Act. |
[1252][Two percent.]] |
|
|
[1253] [11. x x x] |
|||
|
[1254][12. (i) Textiles and fabrics |
as declared from
time to time under section 14 of the Central Sales Tax Act 1956, excluding
those specified in the fifth schedule dealers in the State liable to tax
under this Act. |
Sale by the
first or earliest of the successive dealers in the State liable to tax under
this Act. |
[1255] [Four percent] |
|
(ii) Sugar
including Khandasari Sugar and sugar preparations |
Sale by the
first or earliest of the successive dealers in the State liable to tax under
this Act. |
[1256][Four percent] |
|
|
(iii) Tobacco
products |
Sale by the
first or earliest of the successive |
[1257][Four percent]] |
|
[1258][[1259][Explanation
I.]-Where a tax has been levied under this Act in respect of the sale or
purchase of any paddy referred to in serial number 9, the tax leviable on rice
procured out of such paddy shall be reduced by the amount of tax levied on such
paddy.]
[1260][Explanation II.- Where tax has been levied under this
Act on goods specified in any item of serial number 2 and out of such goods,
different goods specified in any other item of serial number 2 are
manufactured, the tax leviable on sales of such manufactured goods shall be at
the rate of two percent: Provided that nothing in this explanation shall apply
where the input goods used in the manufacture are exempt from tax by any
notification issued under section 8-A or section 19-C.]
[1261][Explanation III.-Where a tax has been levied under this
Act in respect of goods of Iron and steel referred to in sub-item (ii) of item
(b) of serial number 2 at the point of first sale, no tax shall be
levied on the said goods under the sub-item (i) of the said item, subject to
production of satisfactory proof;
Explanation
IV.-Where a tax has been levied under this Act in respect of groundnuts
referred to in sub-item (ii) of item (a) serial number 5 at the point of
first sale, no tax shall be levied on the said goods under the sub-item (i) of
the said item, subject to production of satisfactory proof.]
[1262][Explanation IVA.-x x x]]
Schedule V - FIFTH SCHEDULE
[1263][FIFTHSCHEDULE
GoodsExempted from tax under section 8
|
Sl. No. |
NAME OF THE COMMODITY |
1.
Agricultural implements which are the
products of cottage industry, that is tosay, any industry carried on by a
person at home not being a factory.
2.
[1264][All kinds of sowing seeds of cereals, pulses, grass,
flowers and vegetables(whether certified or not) and certified sowing of oil
seeds.]
3.
All verities of textiles namely, cotton,
wollen or artificial silk includingrayon or nylon whether manufactured in
mills, powerlooms or in handlooms andhosiery cloth in lengths as described from
time to time in column 2 of the FirstSchedule to the Additional Duties of
Excise (Goods of Special Importance) Act,1957.
4.
All manually operated or animal drawn
agricultural implements including ploughs,seed-cum-fertilizer drills, dusters
& sprayers used for dusting &spraying pesticides & insecticides
(including those driven by motors),including their parts (other than oil
engines and electric motors) andaccessories, pick-axes, mumties and the like.
5.
[1265] Animal shoe nails.]
6.
Arrack and Toddy.
7.
Articles of food and drink sold, supplied or
distributed,--
8.
by canteens which are run on a 'no profit'
basis in factories and otherindustrial concerns as an amenity provided for the
employees of such factoriesor concerns;
9.
by canteens run on a 'no profit' basis
departmentally or throughemployees' co-operatives or by autonomous or statutory
bodies established byCentral Government or any State Government as an amenity
for the members oftheir staff;
10.
by canteens run on a 'no profit' basis in the
premises of hospitals;
11.
by canteens or hostels run by educational
institutions and charitableinstitutions when such articles are sold, supplied
or distributed exclusively tomembers of the institution concerned.
12.
Artificial limbs.
13.
Braille watches.
14.
Disability control cars and motorised
tricylces manufactured exclusively for useby the physically handicapped
persons.
15.
Hand-operated tricycles designed for
physically handicapped persons.
16.
Hearing aids, speech trainers and their
parts.
17.
Sales by Spastic Society of Karnataka.
18.
Wheel chairs and crutches used by handicapped
and sick persons.
19.
'Wooden Teaching Aids' which are used in imparting
basic education tophysically handicapped and mentally retarded children.
20.
[1266]Articles produced by members of Cottage industrial
co-operative socities in theState recognised by [1267][the
prescribed authority].]
21.
[1268][Avalakki (Beaten Rice) and Mandakki (Parched or puffed
rice).]
22.
Ballot boxes sold for purpose of elections to
Houses of Parliament, the StateLegislature and Local Authorities in the State.
23.
Bee-keeping boxes.
24.
Bio-fertilizers.
25.
[1269][Bio-gas stoves, Bio-gas Lamps, Bio-mass gas gasifiers,
bio-mass gas plants andbio-mass gas engines and parts thereof.]
26.
Biological control agents namely parasitoids,
predators, pathogens and phermones.
27.
Bones and horns.
28.
Books meant for reading.
29.
[1270][x x x]
30.
Cereals (with or without husk) excluding
barley.
31.
(a) Charakas including amber charakas and
their parts, silvers and gutts.
(b)Cotton
or wollen hand spun yarns and all clothes woven on handlooms exclusivelyout of
such hand spun yarn and articles made of such cloth
(c)Leather
goods including leather footwear, readymade cotton, silk or woollenkhadi
garments and spinning and other craft equipments; when sold by theKarnataka
State Khadi and Village Industries Board or the Khadi and VillageIndustries
Commission through their Bhandars, Bhavans, Emporia, Sales Depots andtheir
authorised agencies in the State of Karnataka.
(d)Cotton
and raw woll purchased by the Karnataka State Khadi and VillageIndustries Board
or Khadi and Village industries Commission or Khadi ProductionCentres or Wool
Industry Co-opeative Societies srecognised by them.
32.
[1271][Coir fiber, coconut husk, coir yarn and coir ropes.]
33.
Compost manure, organic manure, fish manure
and poultry manure.
34.
Contraceptives and advertising printed
materials relating to them.
35.
[1272][Country bricks, country tiles [1273][and
clay]]
36.
Country bullock carts and parts thereof and
animal-drawn carts made wholly ofaluminium or with the combination of aluminium
and iron and steel and partsthereof.
37.
Cumblies woven on handlooms [1274][x
x x].
38.
Eggs and meat including flesh of poultry
except when sold in sealed containers.
39.
Electrical energy.
40.
[1275][Equipments for utilising ocean waves and thermal energy
in the oceans.]
41.
Firewood and charcoal when sold for domestic
use and for hostels, hospitals butexcluding to hotels.
42.
Fish, prawns, shrimps and lobsters, except
when sold in sealed containers.
43.
[1276][Flat plate solar collectors, concentrating and pipe type
solar collectors, solarwater heaters and systems, air/gas fluid heating systems
based on the use ofsolar energy, solar crop driers and systems, solar stills
and desalinationsystems, solar pumps based on solar thermal and solar
photovoltaic conversion,solar power generating system, solar photovoltaic
modules and panels for waterpumping and other application.]
44.
Flowers, Betel leaves and Fresh fruits.
45.
Fresh milk, Curds and Butter-milk.
46.
Garlic, ginger, green chillies, onion,
potatoes, sweet potatoes, tapioca andtheir seeds.
47.
[1277][Glass Chimneys , hurricane lanterns and oil lamp wares
and their parts.]
48.
Glass and plastic bangles.
49.
[1278][Gobar gas stoves and gober gas lamps.]
50.
[1279][Goods sold to United Nations Organisation and its
specilized agencies, WorldHealth Organisation and to the United Nations
International Children's EmergencyFund for their official use.]
51.
[1280][Hay (green and dry)]
52.
Human blood.
53.
Human hair waste.
54.
Kumkum.
55.
Livestock including poultry but excluding
horses.
56.
Mangalasutra or any other symbolic or sacred
ornament worn by the bride on theoccasion of the marriage when sold at a price
not exceeding five thousand rupeesper piece.
57.
Mechanical teaching aids sold to educational
institutions recognised by StateGovernment or affiliated to a University
established by law in the State otherthan medical, dental, pharmacology,
veterinary, engineering and agriculturaleducational institutions and motor
driving schools.
58.
Medicines dispensed by medical practitioners
owning dispensaries, to theirpatients.
59.
[1281][x x x]
60.
National flag.
61.
Plantain leaves, patravali (dinner leaves)
and their products.
62.
Plants.
63.
[1282][Products of prescribed Village industries which satisfy
the prescribedconditions and limitations when sold by a bona fide producer
recognised by [1283][theprescibed
authority].]
64.
[1284][Raw silk including raw silk Yarn [1285][x
x x] other than those importedfrom outside the country.]
65.
[1286][Ragi flour.]
66.
Religious Sacramental Mass Wine sold to the
Churches situated within the Stateof Karnataka.
67.
(a) Sales made by Indian Red Cross Society,
Karnataka State Branch.
(b)Scout
uniforms, Scout literature and other Scout equipments sold by the BharathScouts
and Guides, Karnataka to its member scouts and guides in Karnataka.
68.
Salt.
69.
Semen.
70.
[1287][ x x x]
71.
[1288][
x x x]
72.
Silkworm cocoons, silkworm eggs and silkworm
pupae.
73.
Slates, slate pencils and chalk crayons.
74.
[1289][Solid fuel made from human and organic waste.]
75.
Stamp paper sold by vendors duly authorised
under the provisions of any lawrelating to stamps.
76.
Sugar as described from time to time in
column 3 of the First Schedule to theAdditional Duties of Excise (Goods of
Special Importance) Act, 1957.
77.
Tender coconuts.
78.
Tobacco and all its products as described
from time to time in column 3 of theFirst Schedule to the Additional Duties of
Excise (Goods of Special Importance)Act, 1957.
79.
(a) UNICEF Greeting cards and calendars.
(b)Greeting
cards, [1290][calanders]
Telephone and Address Books, Art prints,Note pads, and post cards, sold by
Child Relief and You (CRY).
(c)Pamphlets
and publicity materials of World Wild Life Fund of India.
80.
Vegetables excluding dried vegetables and
dehydrated vegetables.
81.
Water other than aerated water, mineral
water, distilled water and any otherprocessed water [1291][x
x x].
82.
[1292][Wind mills and any specially designed devices which run
exclusively on windpower including electric generators and pumps running on
wind energy.]
83.
Wood burning stoves and parts and accessories
thereof.
[1293][ExplanationI.--x x x ]
ExplanationII.--In
item 29, 'Fresh Milk' shall not include milk powder, condensed milkand milk
with additives such as flavours, colours, preservatives, cereals,spices and dry
fruits.]
Schedule VI - SIXTH SCHEDULE
[(See
section 5-B and 17(6)]
|
Sl. No. |
Description of Works Contract |
Rate Tax of Under section 5-B |
?????? [1296][x x x] |
|
(1) |
(2) |
(3) |
|
|
1. |
Fabrication and
Installation of Plant and Machinery. |
[1297][Ten percent] |
|
|
2. |
Fabrication
and erection of structural works, including fabrication, supply and erection
of Iron trusses,purlines, etc. |
Four percent |
|
|
3. |
Fabrication
and installation of cranes and hoists. |
[1298] [Ten percent] |
|
|
4. |
Fabrication
and installation of elevators (lifts) and escalators. |
[1299][Ten percent] |
|
|
5. |
Fabrication
and installation of rolling shuttersand collapsible gates |
[1300] [Ten percent] |
|
|
6. |
Civil works
like construction of buildings, bridges, roads, etc. |
[1301][Ten percent] |
|
|
7. |
Installation
of doors, door frames, windows, window frames and grills. |
[1302] [Ten percent] |
|
|
8. |
(i) Supplying
and fixing of Mosaic tiles. |
[1303][Ten percent] |
|
|
|
(ii) Supplying
and fixing of Marble slabs, polished granite stones and tiles (other than
mosaic tiles). |
[1304][Ten
percent] |
|
|
|
(iii) Supplying
and fixing of slabs, stones and sheets other than those specified at items
(i) and (ii) above. |
Four percent |
|
|
9. |
Supplying
and installation of airconditioning equipments including deep-freezers, cold
storage plants, humidification plants and de-humidifiers. |
[1305][Ten percent] |
|
|
10. |
Supplying
and installation of airconditioners and air coolers. |
[1306] [Ten percent] |
|
|
11. |
Supplying
and fitting of electrical goods, supply and installation of electrical
equipments including transformers. |
[1307][Ten percent] |
|
|
12. |
Supplying
and fixing of furnitures and fixtures, partitions including contracts for interior
decorations |
[1308][Ten percent] |
|
|
13. |
Construction
of railway coaches on undercarriages supplied by Railways. |
[1309][Ten percent] |
|
|
14. |
Ship and
boat building including construction of barges, ferries, tugs, trawlers and
dredgers. |
[1310] [Ten percent] |
|
|
[1311] [15. |
Supplying
and fixing of sanitary fittings for plumbing, for drainage and the like. |
Ten percent] |
|
|
16. |
Painting
and polishing |
[1312][Ten percent] |
|
|
17. |
Construction,
repair, improve ment and overhauling of air- crafts and helicopters. |
[1313] [Ten percent] |
|
|
18. |
Construction of
bodies of motor vehicles and construction of trailers. |
[1314][Ten percent] |
|
|
19. |
Insulation and
lining of equipments, plant and machinery, instruments, appliances or
buildings. |
[1315][Ten percent] |
|
|
20. |
(i) Providing
and laying of pipes (other than steel pipes) for purposes other than those
specified in Sl. No 15 of this Schedule |
[1316] [Ten percent] |
|
|
|
(ii) Providing
and laying of steel pipes for purposes other than those specified in Sl. No.
15 of this Schedule. |
Four percent |
|
|
21. |
Full service and
maintenance of instruments, equipments, appliances or plant and machinery. |
[1317][Ten percent] |
|
|
22. |
Programming and
providing of Computer Software. |
Four percent |
|
|
23. |
Fabrication,
testing and reconditioning of metallic gas cylinders. |
Four percent |
|
|
24. |
Tyre retreading. |
[1318][Ten percent] |
|
|
25. |
Processing and
Supplying of Photographs, photoprints and photo negatives. |
[1319][Ten percent] |
|
|
26. |
Supplying and
Installation of electronic instruments, equipments, apparatus, applian ces
and devices. |
[1320][Ten percent] |
|
|
27. |
Supplying and
installation of fire fighting equipments and devices. |
[1321][Ten percent] |
|
|
28. |
Electroplating,
electrogalva nising, anodising and the like. |
Four percent |
|
|
29. |
Bottling,
canning and packing of goods. |
Four percent |
|
|
30. |
Lamination,
rubberisation, coating and similar processes. |
[1322][Ten percent] |
|
|
31. |
Printing and
block making. |
[1323][Ten percent] |
|
|
32. |
Supply and
erection of weighing machines and weigh bridges |
[1324][Ten percent] |
|
|
33. |
Supply and
installation of submersible and centrifugal pumpsets. |
[1325][Ten percent] |
|
|
34. |
Dyeing and
printing of Textiles. |
[1326][Ten percent] |
|
|
35. |
Construction of
tankers on motor vehicles. |
[1327][Ten percent] |
|
|
36. |
Supply and fixing
of door and window curtains including venetian blinds and nets. |
[1328][Ten percent] |
|
|
37. |
(i)
Manufacturing or processing and supplying of gold and silver articles not
studded with preci- ous or semi-precious stones. |
Four percent |
|
|
|
(ii) Manufacturing
or processing and supplying of gold and silver articles studded with precious
or semi-precious stones. |
Four percent |
|
|
38. |
Processing,
printing and supplying of cinematographic films. |
Four percent |
|
|
39. |
Acoustic
insulation and other related works. |
[1329][Ten percent] |
|
|
40. |
Supply and
erection of cooling towers. |
[1330][Ten percent] |
|
|
41. |
Supply and
training out of stone ballasts. |
[1331] [Ten percent] |
|
|
42. |
Rewinding of
Electrical Motors. |
[1332] [Ten percent] |
|
|
[1333][43. |
All other works contracts
not specified in any of the above categories. |
[1334] [Ten percent]] |
|
|
[1335] [44.] |
omposite
contracts involving two or more of the above categories. |
[1336][Ten percent]] |
|
Schedule VII - SEVENTH SCHEDULE
SEVENTH
SCHEDULE
(See
section 5-C)
|
Sl. No. |
Description of goods |
Rate of Tax |
|
1 |
2 |
3 |
|
1. |
Motor vehicles including motor cars; motor taxi cabs,
motor cycles, motor scooters, motorettes, motor omni buses, vans and motor
lorries |
[1337] [Four percent] |
|
2. |
Chassis of motor vehicles |
[1338][Four percent] |
|
3. |
Plant and machinery including cranes |
[1339] [Four percent] |
|
4. |
Television sets, video cassette recorders and players,
pre-recorded video cassette, and video game equipments |
[1340][Four percent] |
|
5. |
Tabulating machines, calculating machines, duplicating machines,
weighing machines, roneo machines, telex printers, and computers |
[1341] [Four percent] |
|
6. |
Telephones |
[1342] [Four percent] |
|
7. |
Feature films |
[1343] [Four percent] |
|
8. |
Furniture of all kinds |
[1344] [Four percent] |
|
9. |
Electronic goods, electrical goods, including
instruments, apparatus and appliances thereof |
[1345] [Four percent] |
|
10. |
Air conditioners and air coolers |
[1346] [Four percent] |
|
11. |
Water coolers, refrigerators, deep-freezers, bottle
coolers and coldstorage plants |
[1347] [Four percent] |
|
12. |
Cinematographic cameras, projectors and lighting
equipments |
[1348] [Four percent] |
|
13. |
Horses |
[1349] [Four percent] |
|
[1350] [14. |
Gas Cylinders |
[1351] [Four percent] |
|
15. |
Crates and Bottles |
|
|
[1354] [16. |
Goods other than those specified in the above categories |
Four percent]] |
Schedule VIII - EIGHTH SCHEDULE
[1355][EIGHTH SCHEDULE
(See
section 5 (3-C))
|
Sl. No. |
Description of goods |
Rate of tax |
|
1 |
2 |
3 |
|
1. |
[1356][Alcoholic liquor for human consumption] other than toddy, arrack,wine,[1357][and
fenny] |
[1358] [Ten percent] |
|
[1359] [2. x x x] |
|
|
|
[1360] [3. 3A. 4 x x x] |
|
|
|
[1361] [5. x x x] |
|
|
|
[1362] [6. x x x] |
|
|
|
[1363] [7. x x x] |
|
|
|
[1364] [8. x x x] |
|
|
|
[1365] [9. 10. 11 x x x] |
|
|
|
[1366] [12. x x x] |
|
|
|
[1367] [13. x x x]] |
|
|
|
[1368] [14. x x x] |
|
|
|
[1369] [15. x x x] |
|
|
|
[1370] [16. x x x] |
|
|
|
[1371] [17. x x x] |
|
[1] Adapted
by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.
[2] Adapted
by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.
[3] Adapted
by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.
[4] Adapted
by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.
[5] Adapted
by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973.
[6]
All the provisions of the Act (except section 1) came
into force on 1.10.1957 by notification. Text of the notification is at page
428.
[7] Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[8] Inserted by Act 23 of 1983 w.e.f. 18.11.1983.
[9] Inserted by Act 16 of 1989 w.e.f. 18.10.1983.
[10] Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[11] Substituted by Act 9 of 1964 w.e.f. 1.4.1964, by
Notification. Text of notification is at p. 429.
[12] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[13] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[14] Inserted by Act 29 of 1961 w.e.f. 7.12.1961.
[15] Re-lettered by Act 9 of 1964 w.e.f. 1.4.1964.
[16] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[17] Inserted by Act 14 of 1987 w.e.f. 1.4.1987.
[18] Inserted by Act 4 of 1992 w.e.f. 1.4.1992 &
substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[19] Inserted by Act 9 of 1964 w.e.f. 1.4.1964.
[20] Substituted by Act 17 of 1976 w.e.f. 1.4.1976.
[21] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[22] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[23] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[24] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[25] Inserted by Act 15 of 1991 w.e.f. 1.4.1991.
[26] Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[27] Substituted by Act 7 of 1966 w.e.f. 1.4.1966.
[28] Adapted by the Karnataka Adaptations of Laws Order, 1973
w.e.f. 1.11.1973.
[29] Adapted by the Karnataka Adaptations of Laws Order, 1973
w.e.f. 1.11.1973.
[30] Inserted by Act 13 of 1982 w.e.f. 1.4.1982.
[31] Inserted by Act 27 of 1985 w.e.f. 1.8.1985.
[32] Renumbered by Act 17 of 1976 w.e.f. 1.4.1976.
[33] nserted by Act 17 of 1976 w.e.f. 1.4.1976.
[34] Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[35] Inserted by Act 13 of 1982 w.e.f. 1.4.1982.
[36] Inserted by Act 36 of 1986 w.e.f. 8.10.1986.
[37] Inserted by Act 13 of 1982 w.e.f. 1.4.1982.
[38] Inserted by the Act 6 of 1995 and omitted by Act 1 of 1996
w.e.f. 1.4.1995.
[39] Substituted by Act 18 of 1994 w.e.f. 1.4.1994.
[40] Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[41] Inserted by the Act 6 of 1995 and omitted by Act 1 of 1996
w.e.f. 1.4.1995.
[42] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[43] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[44] Inserted by Act 13 of 1982 w.e.f. 1.4.1982.
[45] Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[46] Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[47] Inserted by Act 10 of 1983 w.e.f. 1.4.1983.
[48] Re-numbered as (m-2) by Act 23 of 1983 w.e.f.
18.11.1983.
[49] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[50] Inserted by Act 13 of 1982 w.e.f. 1.4.1982.
[51] Omitted by Act 29 of 1961 w.e.f. 7.12.1961.
[52] Omitted by Act 9 of 1986 w.e.f. 1.4.1986.
[53] Inserted by Act 9 of 1970 w.e.f. 1.4.1970.
[54] Inserted by the Act 6 of 1995 and omitted by Act 1 of 1996
w.e.f. 1.4.1995.
[55] Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[56] Inserted by Act 3 of 1998 w.e.f. 1.4.1998.
[57] Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[58] Omitted by Act 17 of 1976 w.e.f. 1.4.1976.
[59] Inserted by the Act 6 of 1995 and omitted by Act 1 of 1996
w.e.f. 1.4.1995.
[60] Omitted by Act 27 of 1985 w.e.f. 1.8.1985.
[61] Re-numbered by Act 17 of 1976 w.e.f. 1.4.1976.
[62] Inserted by the Act 6 of 1995 and omitted by Act 1 of 1996
w.e.f. 1.4.1995.
[63] Adapted by the Karnataka Adaptations of Laws Order, 1973
w.e.f. 1.11.1973.
[64] Adapted by the Karnataka Adaptations of Laws Order, 1973
w.e.f. 1.11.1973.
[65] Inserted by Act 27 of 1985 w.e.f. 1.8.1985.
[66] Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[67] Clause (i) brought into force by Act 14 of 1987 w.e.f.
2.2.1983.
[68] Omitted by Act 7 of 1966 w.e.f. 1.4.1966.
[69] Omitted by Act 7 of 1966 w.e.f. 1.4.1966.
[70] Inserted by Act 27 of 1985 w.e.f. 1.8.1985.
[71] Inserted by Act 23 of 1983 w.e.f. 1.10.1957
[72] Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[73] Inserted by Act 10 of 1983 w.e.f. 2.2.1983 &
omitted by Act 23 of 1983 w.e.f. 2.2.1983.
[74] Inserted by Act 9 of 1986 w.e.f. 1.4.1986.
[75] Inserted by Act 9 of 1986 w.e.f. 1.4.1986.
[76] Adapted by the Karnataka Adaptations of Laws Order, 1973
w.e.f. 1.11.1973.
[77] Inserted by Act 9 of 1986 w.e.f. 1.4.1986.
[78] Proviso Inserted by Act 23 of 1983 w.e.f. 18.11.1983 &
omitted by Act 7 of 1997 and Act 3 of 1998 w.e.f. 1.4.1994.
[79] Inserted by Act 9 of 1986 w.e.f. 1.4.1986.
[80] Omitted by Act 23 of 1983 w.e.f. 18.11.1983.
[81] Inserted by Act 9 of 1986 w.e.f. 1.4.1986.
[82] Omitted by Act 9 of 1964 w.e.f. 1.4.1964.
[83] Substituted by Act 15 of 1988 w.e.f. 1.4.1989.
[84] Adapted by the Karnataka Adaptations of Laws Order, 1973
w.e.f. 1.11.1973.
[85] Adapted by the Karnataka Adaptations of Laws Order, 1973
w.e.f. 1.11.1973.
[86] Adapted by the Karnataka Adaptations of Laws Order, 1973
w.e.f. 1.11.1973.
[87] Inserted by Act 10 of 1983 w.e.f. 1.4.1983.
[88] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[89] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[90] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[91] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[92] Inserted by Act 9 of 1970 w.e.f. 1.4.1970.
[93] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[94] Re-numbered by Act 9 of 1970 w.e.f. 1.4.1970.
[95] Inserted by Act 10 of 1983 w.e.f. 1.4.1983.
[96] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[97] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[98] Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[99] Inserted by Act 9 of 1970 w.e.f. 1.4.1970.
[100]
Inserted by Act 9 of 1970 w.e.f. 1.4.1970.
[101]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[102]
Inserted by Act 30 of 1962 w.e.f. 1.10.1962 by notification.
Text of the notification is at page 429.
[103]
Omitted by Act 9 of 1964 w.e.f. 27.2.1964.
[104]
Inserted by Act 36 of 1986 w.e.f. 8.10.1986.
[105]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[106]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[107]
Inserted by Act 30 of 1962 w.e.f. 1.10.1962 by
notification. Text of the notification is at page 429.
[108]
Sections 3A, 3B,
3C inserted by Act 9 of 1964 w.e.f. 27.2.1964.
[109]
Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[110]
Inserted by Act
15 of 1988 w.e.f. 1.4.1988.
[111]
Substituted by Act 5 of 1993w.e.f. 9.11.1992.
[112]
Sections 3A, 3B, 3C inserted by Act 9 of 1964 w.e.f.
27.2.1964.
[113]
Inserted by Act 10 of 1983 w.e.f. 1.4.1983 &
substituted by Act 9 of 1986 w.e.f. 1.4.1983.
[114]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[115]
Substituted by Act 15 of 1996 w.e.f. 5.9.1996.
[116]
Inserted by Act
9 of 1986 w.e.f. 1.4.1986 & omitted by Act 15 of 1996 w.e.f. 5.9.1996.
[117]
Re-lettered by Act 9 of 1986 w.e.f. 1.4.1986.
[118]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[119]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[120]
Re-lettered by Act 9 of 1986 w.e.f. 1.4.1986.
[121]
Substituted by
Act 9 of 1986 w.e.f. 1.4.1986.
[122]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[123]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[124]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[125]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[126]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[127]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[128]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[129]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[130]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[131]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[132]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[133]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[134]
Sections 3A, 3B, 3C inserted by Act 9 of 1964 w.e.f.
27.2.1964.
[135]
Omitted
by Act 27 of 1985 w.e.f. 1.8.1985.
[136]
Substituted by Act 11 of 1993 w.e.f. 1.4.1993.
[137]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[138]
Provisoes were inserted and omitted by Acts 18 of 1994 and
6 of 1995 w.e.f. different dates.
[139]
Inserted by Act 15 of 1988 w.e.f. 1.4.1988 & omitted
by Act 5 of 2000 w.e.f. 1.4.2000.
[140]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[141]
Omitted by Act 5 of 1996 w.e.f. 1.4.1996.
[142]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[143]
Inserted by Act 1 of 1996 w.e.f. 1.4.1995.
[144]
Provisoes were inserted and omitted by Acts 18 of 1994 and
6 of 1995 w.e.f. different dates.
[145]
Substituted by Act 15 of 1996 w.e.f. 1.4.1995.
[146]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999 & Omitted by
Act 5 of 2000 w.e.f. 1.4.2000.
[147]
Substituted by Act 31 of 1958 w.e.f. 1.1.1959.
[148]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[149]
Substituted by Act 3 of 1966 w.e.f. 1.3.1966 by
notification. Text of notification is at page 430
[150]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[151]
Inserted by Act 32 of 1958 w.e.f. 1.10.1957.
[152]
Substituted by Act 15 of 1988 w.e.f. 1.4.1988.
[153]
Omitted by Act 15 of 1988 w.e.f. 1.4.1988.
[154]
Omitted by Act 15 of 1988 w.e.f. 1.4.1988.
[155]
Inserted by Act 7 of 1981 and Inserted by Act 5 of 2000
w.e.f. 1.4.2000.
[156]
Inserted by Act 27 of 1985 w.e.f. 1.8.1985.
[157]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[158]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[159]
Inserted by Act 14 of 1987 w.e.f. 1.4.1987.
[160]
Substituted by Act 4 of 1992 w.e.f. 1.4.1987.
[161]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[162]
Substituted by Act 4 of 1992 w.e.f. 1.4.1990.
[163]
Inserted by Act 18 of 1999 w.e.f. 1.4.1996.
[164]
Inserted by Act 18 of 1999 w.e.f. 1.9.1999by notification.
Text of notification is at p 431.
[165]
Inserted by Act 18 of 1999 w.e.f. 1.9.1999by notification.
Text of notification is at p 431.
[166]
Inserted by Act 4 of 1992 w.e.f. 3.3.1992 & omitted by
the same Act w.e.f. 31.3.1992.
[167]
Inserted by Act 30 of 1987 w.e.f. 21.4.1987 & omitted
by Act 4 of 1992 w.e.f. 1.4.1992.
[168]
Inserted by Act 18 of 1999 w.e.f. 1.9.1999by notification.
Text of notification is at p 431.
[169]
Inserted by Act 18 of 1999 w.e.f. 1.9.1999by notification.
Text of notification is at p 431.
[170]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[171]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[172]
Omitted by Act 10 of 1983 w.e.f. 1.4.1983.
[173]
Inserted by Act 27 of 1985 w.e.f. 1.8.1985 &
substituted by Act 9 of 1986 w.e.f. 1.4.1986
[174]
Inserted by Act 27 of 1985 w.e.f. 1.8.1985 &
substituted by Act 9 of 1986 w.e.f. 1.4.1986
[175]
Inserted by Act 9 of 1986 w.e.f. 1.4.1986.
[176]
Substituted by Act 7 of 1973 w.e.f. 1.1.1959.
[177]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992 &
substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[178]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992 &
substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[179]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992 &
substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[180]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992 &
substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[181]
Substituted by Act 29 of 1961 w.e.f. 7.12.1961.
[182]
Substituted by Act 7 of 1973 w.e.f. 1.4.1973.
[183]
Omitted by Act 9 of 1970 w.e.f. 1.4.1970.
[184]
Omitted by Act 30 of 1962 w.e.f. 1.10.1962.
[185]
Inserted by Act 3 of 1983 w.e.f. 1.1.1959.
[186]
Inserted by Act 30 of 1987 w.e.f. 1.4.1987..
[187]
Inserted by Act 4 of 1999 w.e.f. 2.4.1992.
[188]
Inserted by Act 4 of 1999 w.e.f. 1.4.1998 & omitted by
same Act w.e.f. 24.11.1998.
[189]
Sub-section (5) Substituted by Act 9 of 1964 w.e.f.
1.4.1964.
[190]
Substituted by Act 4 of 1992 w.e.f. 1.10.1991.
[191]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[192]
Omitted by Act 6 of 1995 w.e.f. 1.4.1995.
[193]
Omitted by Act 7 of 1966 w.e.f. 1.4.1966.
[194]
Omitted by Act 9 of 1964 w.e.f. 1.10.1957.
[195]
Omitted by Act 9 of 1964 w.e.f. 1.10.1957.
[196]
Omitted by Act 12 of 1961 w.e.f. 8.6.1961.
[197]
Omitted by Act 12 of 1961 w.e.f. 8.6.1961.
[198]
Inserted by Act 10 of 1983 w.e.f. 1.4.1983.
[199]
Inserted by Act 36 of 1986 w.e.f. 1.4.1983.
[200]
Omitted by Act 9 of 1986 w.e.f. 1.4.1986.
[201]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[202]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[203]
Substituted by Act 15 of 1996 w.e.f. 5.9.1996.
[204]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[205]
Substituted by Act 15 of 1988 w.e.f. 1.4.1986.
[206]
Substituted by Act 9 of 1986 w.e.f. 1.4.1986.
[207]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[208]
Omitted by Act 23 of 1983 w.e.f. 1.4.1983.
[209]
Omitted by Act 9 of 1986 w.e.f. 1.4.1986.
[210]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[211]
Inserted by Act
16 of 1989 w.e.f. 1.4.1989.
[212]
Inserted by Act
16 of 1989 w.e.f. 1.4.1989.
[213]
Renumbered by Act 4 of 1992 w.e.f. 1.4.1983.
[214]
Inserted by Act 36 of 1986 w.e.f. 1.4.1983.
[215]
Inserted by Act
4 of 1999 w.e.f. 1.4.1999.
[216]
Inserted by Act 9 of 1986 w.e.f. 1.4.1986 & omitted by
Act 7 of 1997 w.e.f. 1.4.1997.
[217]
Inserted by Act
23 of 1983 w.e.f. 18.11.1983.
[218]
Inserted by Act 18 of 1994 w.e.f. 18.11.1983 &omitted
by the same Act w.e.f. 1.4.1988.
[219]
Inserted by Act 15 of 1988 w.e.f. 1.4.1988.
[220]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[221]
Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
[222]
Substituted by
Act 15 of 1988 w.e.f. 1.4.1988.
[223]
Inserted by Act
4 of 1999 w.e.f. 1.4.1999.
[224]
Omitted by Act 14 of 1987 w.e.f. 8.10.1986.
[225]
Omitted by Act
15 of 1996 w.e.f. 5.9.1996.
[226]
Inserted by Act
5 of 2000 w.e.f. 1.4.2000 & substituted by Act 25 of 2000 w.e.f. 1.4.2000.
[227]
Inserted by Act 4 of 1992 w.e.f. 1.4.1983.
[228]
Sections 5B and 5C inserted by Act 27 of 1985 w.e.f.
1.4.1986 by notification. Text ofthe notification is at page 431.
[229]
Substituted by Act 4 of 1992 w.e.f. 1.4.1986.
[230]
Substituted by Act 5 of 1996 w.e.f. 1.4.1986.
[231]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[232]
Substituted by Act 9 of 1970 w.e.f. 1.4.1970.
[233]
Inserted by Act 8 of 1989 w.e.f. 8.9.1988.
[234]
Substituted by Act 78 of 1976 w.e.f. 7.12.1976.
[235]
Clauses (iia), (iii), (iv), (v) and proviso inserted and
omitted by Acts 6 of 1995, 27 of 1985 and 14 of 1987 w.e.f. different dates.
[236]
Inserted by Act 8 of 1989w.e.f. 1.4.1970.
[237]
Inserted by Act 9 of 1964 w.e.f. 1.10.1957.
[238]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
[239]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
[240]
Inserted by Act 23 of 1983 w.e.f. 18.11.1983.
[241]
Inserted by Act 18 of 1994 w.e.f. 18.11.1983.
[242]
Inserted by Act 16 of 1975 w.e.f. 1.4.1975 &
substituted by Act 13 of 1982 w.e.f. 29.3.1981.
[243]
Substituted by
Act 5 of 2000 w.e.f. 1.4.2000.
[244]
Omitted by Act
11 of 1993 w.e.f. 1.4.1993.
[245]
Inserted by Act
23 of 1983 w.e.f. 18.11.1983.
[246]
Inserted by Act 27 of 1985 w.e.f. 1.8.1985 and by Act 9 of
1986 brought into force from18.11.1983
[247]
Inserted by Act 30 of 1987 w.e.f. 1.4.1986.
[248]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[249]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[250]
Inserted by Act 4 of 1999 and omitted by Act 5 of 2000
w.e.f. 1.4.2000.
[251]
Inserted by Act 18 of 1999 w.e.f. 29.3.1981.
[252]
Inserted by Act 18 of 1999 w.e.f. 1.4.1986 & omitted
by the same Act w.e.f. 1.4.1998.
[253]
Inserted by Act 18 of 1999 w.e.f. 1.4.1996.
[254]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[255]
Provisos inserted and omitted by Acts 18 of 1994, 4 of
1992, 30 of 1987, 27 of 1985, 6 of 1995 and 5 of 2000 w.e.f. different dates.
[256]
Inserted by Act 18 of 1994 w.e.f. 1.4.1994 and omitted by
Act 1 of 1996 w.e.f. 13.10.1995.
[257]
Inserted by Act 13 of 1994 and omitted by Act 7 of 1997
w.e.f. 1.4.1997.
[258]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
[259]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[260]
Substituted by Act 9 of 2000 w.e.f. 1.4.1998.
[261]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[262]
Omitted by Act 3 of 1998 w.e.f. 1.4.1998.
[263]
Omitted by Act 3 of 1998 w.e.f. 1.4.1998.
[264]
Omitted by Act 3 of 1998 w.e.f. 1.4.1998.
[265]
Substituted by Act 26 of 1962w.e.f. 1.10.1957.
[266]
Re-numbered by Act 9 of 1958 w.e.f. 14.12.1957.
[267]
Inserted by Act 9 of 1958 w.e.f. 14.12.1957 & omitted
by Act 7 of 1966 w.e.f. 1.4.1966.
[268]
Inserted
by Act 12 of 1961 w.e.f. 1.3.1961 & omitted by Act 7 of 1966 w.e.f.
1.4.1966.
[269]
Inserted by Act 16 of 1967 w.e.f. 1.1.1968 by
notification. Text of Notification is at page430.
[270]
Inserted by Act 27 of 1985 w.e.f. 1.8.1985.
[271]
Inserted by Act 27 of 1985 w.e.f. 1.8.1985.
[272]
Inserted by Act 16 of 1989 w.e.f. 1.4.1989.
[273]
Inserted by Act 16 of 1989 w.e.f. 1.4.1985.
[274]
Inserted by Act 7 of 1981 w.e.f. 1.1.1968 & omitted by
Act 8 of 1984 w.e.f. 1.4.1984.
[275]
Inserted by Act 10 of 1983 w.e.f. 1.4.1983 &
omitted by Act 8 of 1984 w.e.f. 1.4.1984.
[276]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[277]
Inserted by Act 5 of 1993 w.e.f. 1.4.1984.
[278]
Inserted by Act 36 of 1986 w.e.f. 8.5.1975 & omitted
by the same Act w.e.f. 1.4.1984.
[279]
Inserted by Act 27 of 1985 w.e.f. 1.8.1985.
[280]
Adapted by the Karnataka Adaptation of Laws Order, 1973
w.e.f. 1.11.1973.
[281]
Inserted by Act 13 of 1982 w.e.f. 1.4.1982.
[282]
Adapted by the Karnataka Adaptation of Laws Order, 1973
w.e.f. 1.11.1973.
[283]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[284]
Substituted by Act 4 of 1992 w.e.f. 1.10.1991
[285]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[286]
Omitted by Act 6
of 1995 w.e.f. 1.4.1995.
[287]
Omitted by Act 7 of 1997 w.e.f. 1.4.1997.
[288]
Omitted by Act 8 of 1984 w.e.f. 1.4.1984.
[289]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[290]
Inserted by Act 9 of 1970 w.e.f. 1.4.1970.
[291]
Inserted by Act 23 of 1983 w.e.f. 1.4.1976.
[292]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[293]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[294]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[295]
Substituted by Act 9 of 1970 w.e.f. 1.4.1970.
[296]
Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[297]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[298]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[299]
Inserted by Act 15 of 1988 w.e.f. 1.4.1988.
[300]
By Errata No. 525 Karnataka Gazette (Extraordinary) dated
5.9.1988.
[301]
Substituted by Act 23 of 1983 w.e.f. 18.11.1983.
[302]
Inserted by Act 18 of 1999 w.e.f. 1.4.1999.
[303]
Substituted by Act 23 of 1983 w.e.f. 18.11.1983.
[304]
Inserted by Act 8 of 1984 w.e.f. 18.11.1983 & omitted
by the same Act w.e.f. 1.12.1983.
[305]
Substituted by Act 8 of 1990 w.e.f. 1.4.1990.
[306]
Inserted by Act 5 of 1972 w.e.f. 14.8.1972.
[307]
Inserted by Act 8 of 1984 w.e.f. 1.4.1984.
[308]
Sub-sections (4), (5), (6) and (7) substituted by Act 27
of 1985 w.e.f. 1.8.1985.
[309]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[310]
Substituted by Act 4 of 1999 w.e.f. 1.4.1997.
[311]
Substituted by Act 4 of 1999 w.e.f. 1.4.1997.
[312]
Provisos inserted by Act 8 of 1989 w.e.f. 1.8.1985.
[313]
Proviso substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[314]
Substituted by Act 4 of 1999 w.e.f. 1.4.1997.
[315]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[316]
Inserted by Act 5 of 2000 w.e.f. 1.4.1997.
[317]
Omitted by Act 8 of 1989 w.e.f. 1.8.1985.
[318]
Substituted by Act 8 of 1989 w.e.f. 1.8.1985.
[319]
Section 12A inserted by Act 9 of 1970 w.e.f.
1.10.1957.
[320]
Substituted by Act 10 of 1983 w.e.f. 1.4.1983.
[321]
Substituted by Act 15 of 1988 w.e.f. 1.4.1988.
[322]
Inserted by Act 10 of 1983 w.e.f. 1.4.1983.
[323]
Section 12AA inserted by Act 27 of 1985 w.e.f. 1.8.1985.
[324]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[325]
Section 12B inserted by Act 12 of 1961 w.e.f. 8.6.1961
& substituted by Act 9 of 1970 w.e.f. 1.4.1970.
[326]
Substituted by Act 5 of 1972 w.e.f. 14.8.1972.
[327]
Substituted by Act 7 of 1981 w.e.f. 4.4.1981.
[328]
Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[329]
Omitted by Act 23 of 1983 w.e.f. 18.11.1983.
[330]
Provisos inserted by Act 9 of 1986 w.e.f. 1.4.1986.
[331]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[332]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[333]
Inserted by Act 15 of 1988 w.e.f. 1.4.1988.
[334]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997 &
substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[335]
Inserted by Act 7 of 1981 w.e.f. 4.4.1981.
[336]
Re-numbered by Act 7 of 1997 w.e.f. 1.4.1997.
[337]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[338]
Re-numbered by Act 7 of 1997 w.e.f. 1.4.1997.
[339]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[340]
Inserted by Act 9 of 1986 w.e.f. 1.4.1986..
[341]
Section 12C inserted by Act 10 of 1983 w.e.f. 1.4.1983
& substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[342]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[343]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[344]
Section 12C inserted by Act 10 of 1983 w.e.f. 1.4.1983
& substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[345]
Section 12C inserted by Act 10 of 1983 w.e.f. 1.4.1983
& substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[346]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[347]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[348]
Omitted by Act 3 of 1998 w.e.f. 1.4.1998.
[349]
Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
[350]
Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
[351]
Substituted by Act 32 of 1958 w.e.f. 1.1.1959.
[352]
Inserted by Act 23 of 1983 w.e.f. 18.11.1983.
[353]
Substituted by Act 13 of 1982 w.e.f. 1.4.1982.
[354]
Substituted by Act 32 of 1958 w.e.f. 1.1.1959.
[355]
Inserted by Act 8 of 1984 w.e.f. 1.4.1984.
[356]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[357]
Inserted by Act 16 of 1967 w.e.f. 1.1.1968.
[358]
Inserted by Act 3 of 1966 w.e.f. 1.3.1966.
[359]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[360]
Inserted by Act 9 of 1970 w.e.f. 1.10.1957.
[361]
Inserted by Act 5 of 1972 w.e.f. 14.8.1972.
[362]
Substituted by Act 7 of 1972 w.e.f. 29.9.1972.
[363]
Substituted by Act 18 of 1978 w.e.f. 1.9.1978.
[364]
Inserted by Act 21 of 2000 w.e.f. 11.1.2001 by
notification. Text of the notification is atpage 432.
[365]
Substituted by Act 9 of 1964 w.e.f. 1.10.1957.
[366]
Inserted by Act 9 of 1964 w.e.f. 1.4.1964.
[367]
Inserted by Act 27 of 1985 w.e.f. 1.8.1985.
[368]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[369]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[370]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[371]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[372]
Inserted by Act 18 of 1994w.e.f. 1.4.1994.
[373]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
[374]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[375]
Re-numbered by Act 14 of 1987 w.e.f. 1.4.1987.
[376]
Inserted by Act 14 of 1987 w.e.f. 1.4.1987.
[377]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[378]
Inserted by Act 5 of 1996 w.e.f. 1.4.1996.
[379]
Substituted by
Act 5 of 1972 w.e.f. 1.10.1957
[380]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[381]
Inserted by Act 23 of 1983w.e.f. 18.11.1983.
[382]
Substituted by Act 17 of 1976 w.e.f. 1.10.1957.
[383]
Substituted by Act 17 of 1976 w.e.f. 1.10.1957.
[384]
Substituted by Act 32 of 1958 w.e.f. 1.4.1959.
[385]
Omitted by Act 9 of 1970 w.e.f. 1.4.1970.
[386]
Sub-sections (1), (2), (3) substituted by Act 7 of 1997
w.e.f. 1.4.1997.
[387]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[388]
Substituted by Act 18 of 1997 w.e.f. 1.4.1997.
[389]
Inserted by Act 3 of 1998 w.e.f. 1.4.1998.
[390]
Omitted by Act 18 of 1994 w.e.f. 1.4.1994.
[391]
Omitted by Act 18 of 1994 w.e.f. 1.4.1994.
[392]
Omitted by Act 18 of 1994 w.e.f. 1.4.1994.
[393]
Inserted by Act 9 of 1986 w.e.f. 1.10.1978 & omitted
by the same Act w.e.f. 31.3.1981.
[394]
Inserted by Act 7 of 1981 w.e.f. 4.4.1981.
[395]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[396]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[397]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[398]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[399]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[400]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[401]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[402]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[403]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[404]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[405]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[406]
Substituted by Act 9 of 1986 w.e.f. 1.4.1986.
[407]
Inserted by Act 27 of 1985 w.e.f. 7.9.1978 & omitted
by the same Act w.e.f. 2.2.1983.
[408]
Inserted by Act 9 of 1986 w.e.f. 1.4.1986.
[409]
Inserted by Act 14 of 1987 w.e.f. 1.4.1988 by
notification. Text of the notification is atpage 431.
[410]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[411]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[412]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[413]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[414]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[415]
Inserted by Act 15 of 1991 w.e.f. 1.4.1991.
[416]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[417]
Inserted by Act 1 of 1996 w.e.f. 1.4.1995 &
substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[418]
Omitted by Act 3 of 1998 w.e.f. 1.4.1998.
[419]
Inserted by Act 1 of 1996 w.e.f. 1.4.1995 &
substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[420]
Inserted by Act 5 of 1972 w.e.f. 14.8.1972.
[421]
Substituted by Act 18 of 1978 w.e.f. 1.9.1978.
[422]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[423]
Inserted by Act 8 of 1984 w.e.f. 1.4.1984 & omitted by
Act 9 of 1986 w.e.f. 1.4.1986.
[424]
Substituted by Act 15 of 1988 w.e.f. 1.4.1988.
[425]
Omitted by Act 5 of 2000 w.e.f. 1.4.2000.
[426]
Inserted by Act 1 of 1996 w.e.f. 5.3.1996.
[427]
Omitted by Act 7 of 1997 w.e.f. 1.4.1997.
[428]
Inserted by Act 13 of 1982 w.e.f. 1.4.1982.
[429]
Omitted by Act 23 of 1983 w.e.f. 18.11.1983.
[430]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[431]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[432]
Inserted by Act 15 of 1988 w.e.f. 1.4.1988 &
substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[433]
Inserted by Act 3 of 1998 w.e.f. 1.4.1998.
[434]
Inserted by Act 18 of 1997 w.e.f. 1.4.1997.
[435]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999 &
substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[436]
Renumbered by Act 4 of 1999 w.e.f. 1.4.1999.
[437]
Renumbered by Act 4 of 1999 w.e.f. 1.4.1999.
[438]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[439]
Inserted by Act 3 of 1998 w.e.f. 1.4.1998.
[440]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[441]
Inserted by Act 20 of 1998 w.e.f. 1.4.1998 & omitted
by Act 5 of 2000 w.e.f. 1.4.2000.
[442]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[443]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[444]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[445]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
[446]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[447]
Inserted by 18 of 1994 w.e.f. 1.4.1994.
[448]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
[449]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
[450]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
[451]
Inserted by Act 6 of 1995 w.e.f. 1.4.1994 &
substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[452]
Substituted by Act 3 of 1998w.e.f. 1.4.1998.
[453]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[454]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[455]
Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
[456]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[457]
Substituted by Act 9 of 1970 w.e.f. 1.4.1970.
[458]
Omitted by Act 16 of 1989 w.e.f. 1.4.1989.
[459]
Omitted by Act 16 of 1989 w.e.f. 1.4.1989.
[460]
Inserted by Act 16 of 1989 w.e.f. 1.4.1989.
[461]
Substituted by Act 15 of 1970 w.e.f. 1.4.1964.
[462]
Substituted by Act 18 of 1978 w.e.f. 1.9.1978.
[463]
Substituted by
Act 9 of 1964 w.e.f. 1.4.1964.
[464]
Omitted by Act 4 of 1999 w.e.f. 1.4.1999.
[465]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[466]
Omitted by Act 4 of 1999 w.e.f. 1.4.1999.
[467]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[468]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[469]
Omitted by Act 9 of 1986 w.e.f. 1.4.1986.
[470]
Inserted by Act 18 of 1978 w.e.f. 1.9.1978.
[471]
Inserted by Act 9 of 1986 w.e.f. 1.4.1986.
[472]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[473]
Omitted by Act 4 of 1999 w.e.f. 1.4.1999.
[474]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[475]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[476]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[477]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[478]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[479]
Substituted by Act 3 of 1966 w.e.f. 1.3.1966.
[480]
Omitted by Act 9 of 1970 w.e.f. 1.4.1970.
[481]
Inserted by Act
7 of 1997 w.e.f. 1.4.1997.
[482]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[483]
Inserted by Act 9 of 1964 w.e.f. 1.4.1964.
[484]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[485]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[486]
Substituted by
Act 15 of 1991 w.e.f. 1.4.1991.
[487]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[488]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[489]
Inserted by Act 9 of 1964 w.e.f. 1.4.1964.
[490]
Inserted by Act 9 of 1964 w.e.f. 1.4.1964.
[491]
Substituted by Act 18 of 1994 w.e.f. 1.4.1994.
[492]
Inserted by Act 15 of 1998 w.e.f. 1.4.1988.
[493]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[494]
Omitted by Act 15 of 1988 w.e.f. 1.4.1988.
[495]
Omitted by Act 15 of 1988 w.e.f. 1.4.1988.
[496]
Omitted by Act 15 of 1988 w.e.f. 1.4.1988.
[497]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[498]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[499]
Omitted by Act 15 of 1988 w.e.f. 1.4.1988.
[500]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[501]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[502]
Inserted by Act 15 of 1970 w.e.f. 1.10.1957.
[503]
Substituted by Act 15 of 1970 w.e.f. 1.10.1957.
[504]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[505]
Omitted by Act 15 of 1988 w.e.f. 1.4.1988.
[506]
Inserted by Act 15 of 1970 w.e.f. 1.10.1957.
[507]
Inserted by Act 15 of 1970 w.e.f. 1.10.1957.
[508]
Inserted by Act 9 of 1964 w.e.f. 1.4.1964 &
substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[509]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[510]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[511]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
[512]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[513]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[514]
Substituted by Act 5 of 1993 w.e.f. 1.4.1992.
[515]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[516]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[517]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[518]
Inserted by Act 5 of 1993 w.e.f. 9.11.1992.
[519]
Inserted by Act 5 of 1993 w.e.f. 9.11.1992.
[520]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[521]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[522]
Substituted by Act 5 of 2000 w.e.f. 1.4.1997.
[523]
Substituted by Act 5 of 2000 w.e.f. 1.4.1997.
[524]
Substituted by Act 15 of 1970 w.e.f. 1.10.1957.
[525]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[526]
Substituted by Act 5 of 2000 w.e.f. 1.4.1997.
[527]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[528]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[529]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[530]
Inserted by Act 15 of 1970 w.e.f. 1.10.1957.
[531]
Substituted by Act 16 of 1967 w.e.f. 1.1.1968.
[532]
Inserted by Act 10 of 1983 w.e.f. 1.4.1983.
[533]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[534]
Omitted by Act 9 of 1970 w.e.f. 1.4.1970.
[535]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[536]
Inserted by Act 16 of 1989 w.e.f. 1.4.1989.
[537]
Inserted by Act 15 of 1970w.e.f. 1.10.1957.
[538]
Inserted by Act 1 of 1996w.e.f. 13.10.1995.
[539]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[540]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[541]
Omitted by Act 7 of 1966 w.e.f. 1.4.1966.
[542]
Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
[543]
Inserted by Act 18 of 1999 w.e.f. 1.9.1999 by
notification. Text of notification is at page 431.
[544]
Inserted by Act 23 of 1983 w.e.f. 18.11.1983.
[545]
Inserted by Act 23 of 1983 w.e.f. 18.11.1983.
[546]
Substituted by Act 8 of 1984 w.e.f. 1.4.1984.
[547]
Inserted by Act 13 of 1982 w.e.f. 1.4.1982.
[548]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[549]
Inserted by Act 23 of 1983 w.e.f. 18.11.1983.
[550]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[551]
Inserted by Act 23 of 1983 w.e.f. 18.11.1983.
[552]
Substituted by Act 7 of 1981 w.e.f. 4.4.1981.
[553]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[554]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[555]
Inserted by Act 13 of 1982 w.e.f. 1.4.1982.
[556]
Sub-section (2) and (3) 13. Substituted by Act 16 of 1967
w.e.f. 1.1.1968.
[557]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[558]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[559]
Substituted by Act 18 of 1978 w.e.f. 1.9.1978.
[560]
Inserted by Act 14 of 1987 w.e.f. 1.4.1987.
[561]
Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[562]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[563]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[564]
Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[565]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[566]
Inserted by Act 3 of 1998 w.e.f. 1.4.1998.
[567]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[568]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[569]
Omitted by Act 4 of 1999 w.e.f. 1.4.1999.
[570]
Omitted by Act 16 of 1967 w.e.f. 1.1.1968.
[571]
Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
[572]
Substituted by Act 16 of 1967 w.e.f. 1.1.1968.
[573]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[574]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[575]
Inserted by Act 28 of 1961 w.e.f. 7.12.1961.
[576]
Inserted by Act 14 of 1987 w.e.f. 1.4.1987.
[577]
Substituted by Act 15 of 1996 w.e.f. 5.9.1996.
[578]
Inserted by Act 18 of 1997 w.e.f. 20.9.1997.
[579]
Inserted by Act 18 of 1997 w.e.f. 20.9.1997.
[580]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
[581]
Explanation and Sub-sections (4) to (7) Inserted by Act 27
of 1969 w.e.f. 2.10.1969.
[582]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[583]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[584]
Inserted by Act 23 of 1983 w.e.f. 18.11.1983.
[585]
Inserted by Act 18 of 1978 w.e.f. 1.9.1978.
[586]
Substituted by Act 9 of 1986 w.e.f. 1.9.1978.
[587]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[588]
Inserted by Act 15 of 1991 w.e.f. 1.4.1991.
[589]
Omitted by Act 15 of 1996 w.e.f. 5.9.1996.
[590]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[591]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[592]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000
[593]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000
[594]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000
[595]
Inserted by Act 28 of 1961 w.e.f. 7.12.1961.
[596]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000
[597]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000
[598]
Inserted by Act 14 of 1987 w.e.f. 1.4.1988.
[599]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[600]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[601]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[602]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[603]
Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
[604]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[605]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[606]
Omitted by Act 4 of 1999 w.e.f. 1.4.1999.
[607]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[608]
Substituted by Act 18 of 1994w.e.f. 1.4.1994.
[609]
Inserted by Act 27 of 1969 w.e.f. 2.10.1969.
[610]
Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
[611]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[612]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[613]
Substituted by Act 20 of 1998 w.e.f. 28.5.1998.
[614]
Substituted
by Act 15 of 1991 w.e.f. 1.4.1991.
[615]
Inserted by Act 31 of 1969 w.e.f. 20.11.1969.
[616]
Substituted by Act 7 of 1981 w.e.f. 4.4.1981.
[617]
Substituted by Act 18 of 1997 w.e.f. 20.9.1997.
[618]
Substituted by Act 27 of 1985 w.e.f. 1.8.1985.
[619]
Substituted by Act 20 of 1998 w.e.f. 28.5.1998.
[620]
Substituted by Act 20 of 1998 w.e.f. 28.5.1998.
[621]
Substituted by Act 20 of 1998 w.e.f. 28.5.1998.
[622]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
[623]
Substituted by Act 20 of 1998 w.e.f. 28.5.1998.
[624]
Substituted by Act 20 of 1998 w.e.f. 28.5.1998.
[625]
Substituted by Act 20 of 1998 w.e.f. 28.5.1998.
[626]
Substituted by Act 20 of 1998 w.e.f. 28.5.1998.
[627]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[628]
Substituted by Act 20 of 1998 w.e.f. 28.5.1998.
[629]
Inserted by Act 9 of 1964 w.e.f. 1.4.1964.
[630]
Substituted
by Act 3 of 1966 w.e.f. 1.3.1966.
[631]
Inserted by Act 14 of 1987 w.e.f. 1.4.1987.
[632]
Substituted by Act 16 of 1967 w.e.f. 1.1.1968.
[633]
Inserted by Act 17 of 1976 w.e.f. 1.4.1976.
[634]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[635]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[636]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[637]
Inserted by Act 23 of 1983 w.e.f. 1.4.1976.
[638]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[639]
Adapted by the Karnataka Adaptations of Laws Order 1973
w.e.f. 1.11.1973.
[640]
Inserted by Act 9 of 1964 w.e.f. 1.4.1964.
[641]
Inserted by Act 9 of 1964 w.e.f. 1.4.1964.
[642]
Omitted by Act 31 of 1958 w.e.f. 1.1.1959.
[643]
Omitted by Act 15 of 1970 w.e.f. 1.10.1957.
[644]
Inserted by Act 32 of 1958 w.e.f. 1.1.1959.
[645]
Inserted by Act 5 of 1972 w.e.f. 14.8.1972.
[646]
Inserted by Act 31 of 1958 w.e.f. 1.1.1959.
[647]
Inserted by Act 31 of 1958 w.e.f. 1.1.1959.
[648]
Inserted by Act 3 of 1966 w.e.f. 1.3.1966.
[649]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[650]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[651]
Inserted by Act 31 of 1958 w.e.f. 1.1.1959.
[652]
Substituted by Act 16 of 1967 w.e.f. 1.1.1968.
[653]
Adapted by the Karnataka Adaptations of Laws Order 1973
w.e.f. 1.11.1973.
[654]
Adapted by the Karnataka Adaptations of Laws Order 1973
w.e.f. 1.11.1973.
[655]
Adapted by the Karnataka Adaptations of Laws Order 1973
w.e.f. 1.11.1973.
[656]
Inserted by Act 26 of 1962 w.e.f. 1.10.1957.
[657]
Inserted by Act 32 of 1958 w.e.f. 1.1.1959.
[658]
Re-numbered by Act 12 of 1961 w.e.f. 1.10.1957.
[659]
Substituted by Act 31 of 1958 w.e.f. 1.1.1959.
[660]
Inserted by Act 12 of 1961 w.e.f. 1.10.1957.
[661]
Inserted by Act 30 of 1962 w.e.f. 1.10.1957.
[662]
Inserted by Act 16 of 1967 w.e.f. 1.1.1968.
[663]
Inserted by Act 9 of 1970 w.e.f. 1.4.1970.
[664]
Inserted by Act 13 of 1982 w.e.f. 29.3.1981.
[665]
Inserted by Act
13 of 1982 w.e.f. 1.4.1982.
[666]
Inserted by Act 10 of 1983 w.e.f. 1.4.1983.
[667]
Inserted by Act 27 of 1985 w.e.f. 18.11.1983.
[668]
Inserted by Act 8 of 1984 w.e.f. 1.4.1984.
[669]
Inserted by Act 27 of 1985 w.e.f. 1.4.1984.
[670]
Inserted by Act 14 of 1987 w.e.f. 1.4.1987.
[671]
Substituted by Act 15 of 1988 w.e.f. 1.4.1987.
[672]
Substituted by Act 15 of 1988 w.e.f. 1.4.1987.
[673]
Substituted by Act 15 of 1988 w.e.f. 1.4.1987.
[674]
Substituted by Act 15 of 1988 w.e.f. 1.4.1987.
[675]
Substituted by Act 15 of 1988 w.e.f. 1.4.1987.
[676]
Substituted by Act 15 of 1988 w.e.f. 1.4.1987.
[677]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[678]
Omitted by Act 31 of 1958 w.e.f. 1.1.1959.
[679]
Substituted by Act 15 of 1988 w.e.f. 1.4.1988.
[680]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[681]
Substituted by Act 9 of 2000 w.e.f. 1.4.2000.
[682]
Substituted by Act 9 of 2000 w.e.f. 1.4.2000.
[683]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[684]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[685]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
[686]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[687]
Substituted by Act 11 of 1993 w.e.f. 1.4.1993.
[688]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[689]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[690]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[691]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[692]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[693]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[694]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[695]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[696]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[697]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[698]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[699]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[700]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[701]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[702]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[703]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[704]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[705]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[706]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[707]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[708]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[709]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[710]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[711]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[712]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[713]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[714]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[715]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[716]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[717]
Omitted by Act 9 of 2000 w.e.f. 1.1.2000 & inserted by
Act 5 of 2000 w.e.f. 1.4.2000.
[718]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
[719]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[720]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[721]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[722]
Omitted by Act 4 of 1999 w.e.f. 1.4.1999 &
inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[723]
Substituted by Act 16 of 1989 w.e.f. 1.4.1989.
[724]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[725]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[726]
Omitted by Act 4 of 1992 w.e.f. 1.4.1992 & inserted
by Act 3 of 1998 w.e.f. 1.4.1998.
[727]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[728]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[729]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[730]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[731]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[732]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[733]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[734]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[735]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[736]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[737]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[738]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[739]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[740]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[741]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[742]
Inserted by Act 11 of 1993 w.e.f. 1.4.1993.
[743]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[744]
Omitted by Act 5 of 1996 w.e.f. 1.4.1996.
[745]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[746]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[747]
Omitted by Act 6 of 1995 w.e.f. 1.4.1995.
[748]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[749]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[750]
Omitted by Act 5 of 2000 w.e.f. 1.4.1988 & inserted by
the same Act w.e.f. 1.4.1994.
[751]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[752]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
[753]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[754]
Inserted by Act 16 of 1989 w.e.f. 1.4.1989 &
substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[755]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[756]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[757]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[758]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[759]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[760]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[761]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[762]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[763]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[764]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[765]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[766]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[767]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[768]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[769]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[770]
Inserted by Act 16 of 1989 w.e.f. 1.4.1989 &
omitted by Act 5 of 1996 w.e.f. 1.4.1996.
[771]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[772]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[773]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[774]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[775]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[776]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[777]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[778]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[779]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[780]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[781]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[782]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[783]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[784]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[785]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[786]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[787]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[788]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[789]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[790]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[791]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[792]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[793]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[794]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[795]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[796]
Inserted by Act 16 of 1989 w.e.f. 1.4.1989.
[797]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[798]
Inserted by Act 16 of 1989 w.e.f. 1.4.1989.
[799]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[800]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[801]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[802]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[803]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[804]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[805]
Substituted by Act 18 of 1994 w.e.f. 1.4.1994.
[806]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[807]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[808]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[809]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[810]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[811]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[812]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[813]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[814]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[815]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[816]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[817]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[818]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[819]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[820]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[821]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[822]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[823]
Substituted by Act 4 of 1992 w.e.f. 1.4.1992.
[824]
Omitted by Act 9 of 2000 w.e.f. 1.1.2000.
[825]
Omitted by Act 9 of 2000 w.e.f. 1.1.2000.
[826]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[827]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[828]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[829]
Omitted by Act 9 of 2000 w.e.f. 1.4.2000 &
inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[830]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[831]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[832]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
[833]
Inserted by Act 9 of 2000 w.e.f. 1.1.2000.
[834]
Omitted by Act 5 of 2000 w.e.f. 1.4.2000.
[835]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[836]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[837]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[838]
Omitted by Act 5 of 2000 w.e.f. 1.1.2000.
[839]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[840]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[841]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[842]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[843]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[844]
Omitted by Act 5 of 2000 w.e.f. 1.1.2000.
[845]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[846]
Inserted by Act 16 of 1989 w.e.f. 1.4.1989 & omitted
by Act 5 of 1996 w.e.f. 1.4.1996.
[847]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[848]
Omitted by Act 5 of 2000 w.e.f. 1.1.2000.
[849]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[850]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[851]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[852]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[853]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[854]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[855]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[856]
Inserted by Act 16 of 1989 w.e.f. 1.4.1989 & omitted
by Act 5 of 1996 w.e.f. 1.4.1996.
[857]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[858]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[859]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[860]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[861]
Inserted by Act 16 of 1989 w.e.f. 1.4.1989 & omitted
by Act 5 of 1996 w.e.f. 1.4.1996.
[862]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[863]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[864]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[865]
Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
[866]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[867]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[868]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[869]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[870]
Inserted by Act 5 of 1996 w.e.f. 1.4.1996.
[871]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[872]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[873]
Inserted by Act 18 of 1994 w.e.f. 1.4.1994.
[874]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[875]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[876]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[877]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[878]
Inserted by Act 3 of 1998 w.e.f. 1.4.1998.
[879]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[880]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[881]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[882]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[883]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[884]
Inserted by Act 5 of 1996 w.e.f. 1.4.1996.
[885]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[886]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[887]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[888]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[889]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[890]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[891]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[892]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[893]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[894]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[895]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[896]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[897]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[898]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[899]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[900]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[901]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[902]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[903]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[904]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[905]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[906]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[907]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[908]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[909]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[910]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[911]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[912]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[913]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
[914]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[915]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[916]
Omitted by Act 11 of 1993 w.e.f. 1.4.1993.
[917]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[918]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[919]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[920]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[921]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[922]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[923]
Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
[924]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[925]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[926]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[927]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[928]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[929]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[930]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990.
[931]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[932]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[933]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[934]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[935]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[936]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[937]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[938]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[939]
Omitted by Act 11 of 1993 w.e.f. 1.4.1993.
[940]
Omitted by Act 11 of 1993 w.e.f. 1.4.1993.
[941]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[942]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[943]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[944]
Omitted by Act 4 of 1992 w.e.f. 1.4.1992.
[945]
Omitted by Act 11 of 1993 w.e.f. 1.4.1993.
[946]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[947]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[948]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[949]
Omitted by Act 4 of 1992 w.e.f. 1.4.1992.
[950]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[951]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[952]
Omitted by Act 4 of 1992 w.e.f. 1.4.1992.
[953]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[954]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[955]
Substituted by Act 15 of 1991 w.e.f. 1.4.1991.
[956]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[957]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[958]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996 &
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[959]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[960]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[961]
Substituted by Act 15 of 1991 w.e.f. 1.4.1991.
[962]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[963]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[964]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[965]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[966]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[967]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[968]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[969]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[970]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[971]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[972]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[973]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[974]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[975]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[976]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[977]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[978]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[979]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[980]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[981]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[982]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[983]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[984]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[985]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[986]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[987]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[988]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[989]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[990]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[991]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[992]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[993]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[994]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[995]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[996]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[997]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[998]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[999]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[1000]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1001]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1002]
Inserted by Act 25 of 2000 w.e.f. 14.8.2000.
[1003]
Substituted by Act 25 of 2000 w.e.f. 14.8.2000.
[1004]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1005]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1006]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1007]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1008]
Substituted by Act 25 of 2000 w.e.f. 14.8.2000.
[1009]
Substituted by Act 6 of 1995 w.e.f. 1.4.1994.
[1010]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1011]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1012]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1013]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1014]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1015]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1016]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1017]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1018]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1019]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1020]
Substituted by Act 6 of 1995 w.e.f. 1.4.1994.
[1021]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1022]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1023]
Substituted by Act 6 of 1995 w.e.f. 1.4.1994.
[1024]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000. Substituted
by Act 5 of 2000 w.e.f. 1.4.2000.
[1025]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1026]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1027]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1028]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1029]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1030]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1031]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1032]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1033]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1034]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1035]
Substituted by Act 6 of 1995 w.e.f. 1.4.1994.
[1036]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1037]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1038]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1039]
Substituted by Act 6 of 1995 w.e.f. 1.4.1994.
[1040]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1041]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1042]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1043]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1044]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1045]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
[1046]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1047]
Substituted by Act 6 of 1995 w.e.f. 1.4.1994.
[1048]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1049]
Substituted by Act 6 of 1995 w.e.f. 1.4.1994.
[1050]
Inserted by Act 9 of 2000 w.e.f. 1.1.2000 & omitted by
Act 5 of 2000 w.e.f. 1.1.2000.
[1051]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1052]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1053]
Re-numbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1054]
Re-numbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1055]
Substituted by Act 6 of 1995 w.e.f. 1.4.1994.
[1056]
Substituted by Act 6 of 1995 w.e.f. 1.4.1994.
[1057]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1058]
Substituted by Act 6 of 1995 w.e.f. 1.4.1994.
[1059]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1060]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1061]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1062]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1063]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1064]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1065]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1066]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1067]
Re-numbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1068]
Re-numbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1069]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1070]
Re-numbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1071]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1072]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1073]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1074]
Re-numbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1075]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1076]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1077]
Re-numbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1078]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1079]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1080]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995 &
omitted by Act 1 of 1996 w.e.f. 1.4.1995.
[1081]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1082]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995 &
omitted by Act 1 of 1996 w.e.f. 1.4.1995.
[1083]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995 &
omitted by Act 1 of 1996 w.e.f. 1.4.1995.
[1084]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1085]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1086]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1087]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1088]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1089]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1090]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995 &
omitted by Act 1 of 1996 w.e.f. 1.4.1995.
[1091]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1092]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1093]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1094]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995 &
omitted by Act 1 of 1996 w.e.f. 1.4.1995.
[1095]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1096]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1097]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1098]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1099]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1100]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1101]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1102]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1103]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1104]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1105]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1106]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1107]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1108]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1109]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1110]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1111]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1112]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1113]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1114]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1115]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1116]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1117]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1118]
Substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1119]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1120]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1121]
Inserted by Act 8 of 1990 w.e.f. 1.4.1990 &
substituted by Act 18 of 1994 w.e.f. 1.4.1994.
[1122]
Inserted by Act 25 of 2000 w.e.f. ........ by
notification. Text of the notification is at p ....
[1123]
Inserted by Act 25 of 2000 w.e.f. ........ by
notification. Text of the notification is at p ....
[1124]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1125]
Inserted by Act 25 of 2000 w.e.f. ........ by
notification. Text of the notification is at p ....
[1126]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1127]
Inserted by Act 25 of 2000 w.e.f. ........ by
notification. Text of the notification is at p ....
[1128]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1129]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1130]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1131]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1132]
Omitted by Act 15 of 1991 w.e.f. 1.4.1991.
[1133]
Inserted by Act 9 of 2000 w.e.f. 1.1.2000 & omitted by
Act 5 of 2000 w.e.f. 1.1.2000.
[1134]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1135]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1136]
Inserted by Act 25 of 2000 w.e.f. 4.12.2000.
[1137]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1138]
Inserted by Act 9 of 2000 w.e.f. 1.1.2000 & omitted by
Act 5 of 2000 w.e.f. 1.1.2000.
[1139]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1140]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1141]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1142]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1143]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1144]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1145]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1146]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1147]
Omitted by Act 3 of 1998 w.e.f. 1.4.1998.
[1148]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992 & substituted
by Act 7 of 1997 w.e.f. 1.4.1997.
[1149]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992 &
substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1150]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1151]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992 &
substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1152]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1153]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992 &
substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1154]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1155]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1156]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992 &
substituted by Act 7 of 1997 w.e.f. 1.4.1997.
[1157]
Renumbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1158]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1159]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1160]
Renumbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1161]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1162]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1163]
Renumbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1164]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1165]
Renumbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1166]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1167]
Renumbered by Act 9 of 2000 w.e.f. 1.1.2000.
[1168]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1169]
Omitted by Act 8 of 1990 w.e.f. 1.4.1990.
[1170]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1171]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1172]
Omitted by Act 8 of 1990 w.e.f. 1.4.1990.
[1173]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1174]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1175]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1176]
Re-numbered by Act 5 of 1996 w.e.f. 1.4.1996.
[1177]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1178]
Re-numbered by Act 5 of 1996 w.e.f. 1.4.1996.
[1179]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1180]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1181]
Re-numbered by Act 5 of 1996 w.e.f. 1.4.1996.
[1182]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1183]
Re-numbered by Act 5 of 1996 w.e.f. 1.4.1996.
[1184]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1185]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1186]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1187]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1188]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1189]
Re-numbered by Act 5 of 1996 w.e.f. 1.4.1996.
[1190]
Substituted by Act 5 of 2000 w.e.f. 1.4.2000.
[1191]
Re-numbered by Act 5 of 1996 w.e.f. 1.4.1996.
[1192]
Re-numbered by Act 5 of 1996 w.e.f. 1.4.1996.
[1193]
Re-numbered by Act 5 of 1996 w.e.f. 1.4.1996.
[1194]
Deemed to have been inserted by Act 6 of 1995 w.e.f.
1.4.1988 and deemed to have been omitted by the same Act w.e.f. 1.4.1994.
[1195]
Deemed to have been inserted by Act 6 of 1995 w.e.f.
1.4.1988 and deemed to have been omitted by the same Act w.e.f. 1.4.1994.
[1196]
Deemed to have been inserted by Act 4 of 1992 w.e.f.
1.4.1991 and deemed to have been omitted by the same Act w.e.f. 1.10.1991.
[1197]
Deemed to have been inserted by Act 6 of 1995 w.e.f.
1.4.1991 and deemed to have been omitted by the same Act w.e.f. 12.12.1994.
[1198]
Deemed to have been inserted by Act 6 of 1995 w.e.f.
1.4.1991 and deemed to have been omitted by the same Act w.e.f. 12.12.1994.
[1199]
Deemed to have been inserted by Act 6 of 1995 w.e.f.
1.4.1991 and deemed to have been omitted by the same Act w.e.f. 12.12.1994.
[1200]
Omitted by Act 1 of 1996 w.e.f. 1.4.1995.
[1201]
Substituted by Act 16 of 1989 w.e.f. 1.4.1989.
[1202]
Inserted by Act 5 of 1996 w.e.f. 1.4.1996.
[1203]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1204]
Omitted by Act 4
of 1992 w.e.f. 1.4.1989.
[1205]
Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
[1206]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1207]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[1208]
Omitted by Act 5
of 1996 w.e.f. 1.4.1996.
[1209]
Inserted by Act
8 of 1990 w.e.f. 1.4.1990.
[1210]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1211]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1212]
Omitted by Act 15 of 1991 w.e.f. 1.4.1991.
[1213]
Omitted by Act 1
of 1996 w.e.f. 13.10.1995.
[1214]
Inserted by Act 8 of 1990 w.e.f. 1.9.1978 & omitted by
the same Act w.e.f. 1.7.1986.
[1215]
Inserted by Act
6 of 1995 w.e.f. 1.4.1995 & omitted by Act 1 of 1996 w.e.f. 1.4.1995.
[1216]
Inserted by Act 9 of 2000 w.e.f. 1.1.2000 & omitted by
Act 5 of 2000 w.e.f. 1.1.2000.
[1217]
Omitted by Act 8 of 1990 w.e.f. 21.7.1986.
[1218]
Substituted by Act 31 of 1958 w.e.f. 1.1.1959.
[1219]
Substituted by Act 7 of 1973 w.e.f. 1.1.1958.
[1220]
The words "but excluding charcoal" omitted
by Act 7 of 1973 for the period from 23.2.1967 to 1.4.1973.
[1221]
Substituted by Act 30 of 1975 w.e.f. 15.7.1975.
[1222]
Substituted by Act 7 of 1973 w.e.f. 1.4.1973. Substituted
by Act 7 of 1973 w.e.f. 1.4.1973. Substituted by Act 7 of 1973 w.e.f. 1.4.1973.
Substituted by Act 7 of 1973 w.e.f. 1.4.1973.
[1223]
Re-numbered by Act 3 of 1983 w.e.f. 19.10.1982.
[1224]
Omitted by Act 3 of 1983 w.e.f. 1.11.1982.
[1225]
Substituted by Act 30 of 1975 w.e.f. 15.7.1975.
[1226]
Omitted by Act 3 of 1983 w.e.f. 1.11.1982.
[1227]
Inserted by Act 3 of 1983 w.e.f. 1.11.1982 &
substituted by Act 14 of 1987 w.e.f. 1.4.1987.
[1228]
Substituted by Act 29 of 1964 w.e.f. 1.10.1964 by
notification. Text of notification is at page 429.
[1229]
Substituted by Act 14 of 1980 w.e.f. 17.4.1980.
[1230]
Inserted by Act 3 of 1983 w.e.f. 1.11.1982 &
substituted by Act 14 of 1987 w.e.f. 1.4.1987.
[1231]
Substituted by Act 30 of 1975 w.e.f. 15.7.1975.
[1232]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1233]
Substituted by Act 9 of 2000 w.e.f 1.1.2000.
[1234]
Substituted by Act 10 of 1983 w.e.f. 1.4.1983
[1235]
Omitted by Act 23 of 1983 w.e.f. 18.11.1983.
[1236]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1237]
Substituted by Act 9 of 2000 w.e.f 1.1.2000.
[1238]
Substituted by Act 9 of 2000 w.e.f 1.1.2000.
[1239]
Inserted by Act 3 of 1983 w.e.f. 1.11.1982 &
substituted by Act 14 of 1987 w.e.f. 1.4.1987.
[1240]
Substituted by Act 3 of 1966 w.e.f. 1.3.1966.
[1241]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1242]
Inserted by Act 23 of 1983 w.e.f. 18.11.1983 &
substituted by Act 16 of 1989 w.e.f. 1.4.1989.
[1243]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1244]
Substituted by Act 4 of 1999 w.e.f. 1.4.1999.
[1245]
Substituted by Act 10 of 1983 w.e.f. 1.4.1983
[1246]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1247]
Inserted by Act 13 of 1982 w.e.f. 1.1.1970 & omitted
by Act 3 of 1983 w.e.f. 1.4.1979.
[1248]
Serial Nos. 8 to
10 substituted by Act 78 of 1976 w.e.f. 7.12.1976.
[1249]
Substituted by Act 9 of 1986 w.e.f. 1.4.1986.
[1250]
Omitted by Act 4 of 1992 w.e.f. 1.4.1992.
[1251]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[1252]
Substituted by Act 6 of 1995 w.e.f. 1.4.1995.
[1253]
Inserted by Act 13 of 1982 and omitted by Act 3 of 1983
w.e.f. 1.4.1982.
[1254]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[1255]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1256]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1257]
Substituted by Act 9 of 2000 w.e.f. 1.1.2000.
[1258]
Inserted by Act 18 of 1978 w.e.f. 1.9.1978.
[1259]
Numbered by Act 13 of 1982 w.e.f. 1.4.1982.
[1260]
Inserted by Act 13 of 1982 w.e.f. 1.9.1978 &
substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1261]
Explanation III & IV inserted by Act 14 of 1987 w.e.f.
1.4.1987.
[1262]
Inserted by Act 4 of 1992 w.e.f. 1.4.1991 & omitted by
the same Act w.e.f. 1.10.1991.
[1263]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1264]
Substituted by Act 5 of 2000 w.e.f. 1.4. 2000.
[1265]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[1266]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1267]
Substituted by Act 5 of 2000 w.e.f. 1.4. 2000.
[1268]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[1269]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1270]
Omitted by Act 5 of 2000 w.e.f. 1.4.2000
[1271]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[1272]
Omitted by Act 9 of 2000 w.e.f. 1.1.2000 & Inserted by
Act 5 of 2000 w.e.f. 1.1.2000.
[1273]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[1274]
Omitted by Act 9 of 2000 w.e.f. 1.1.2000.
[1275]
Omitted by Act 9 of 2000 w.e.f. 1.1.2000.
[1276]
Omitted by Act 9 of 2000 w.e.f. 1.1.2000.
[1277]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[1278]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1279]
Substituted by Act 5 of 2000 w.e.f. 1.4. 2000.
[1280]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[1281]
Inserted by Act 4 of 1999 w.e.f. 1.4.1999.
[1282]
Inserted by Act 5 of 2000 w.e.f. 1.1.2000.
[1283]
Substituted by Act 5 of 2000 w.e.f. 1.4. 2000.
[1284]
Inserted by Act 5 of 2000 w.e.f. 1.1.2000.
[1285]
Words "and silk yarn twisted or thrown silk yarn,
spun silk yarn and noilsilk yarn" are omitted by Act 25 of 2000 w.e.f. but
it is not yet broughtinto force.
[1286]
Omiited by Act 9 of 2000 w.e.f. 1.1.2000 & Inserted by
Act 5 of 2000 w.e.f. 1.4.2000.
[1287]
Inserted by Act 25 of 2000 w.e.f. 1.4.1999 & omitted
by the same Act w.e.f.7.10.1999
[1288]
Inserted by Act 5 of 2000 w.e.f. 1.9.1986 & omitted by
the same Act w.e.f.1.4.1994.
[1289]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[1290]
Inserted by Act 5 of 2000 w.e.f. 1.4.2000.
[1291]
Inserted by Act 5 of 2000 w.e.f. 1.9.1986 & omitted by
the same Act w.e.f.1.4.1994.
[1292]
Inserted by Act 5 of 2000 w.e.f. 1.9.1986 & omitted by
the same Act w.e.f.1.4.1994.
[1293]
Inserted by Act 5 of 2000 w.e.f. 1.9.1986 & omitted by
the same Act w.e.f.1.4.1994.
[1294]
Sixth & Seventh Schedules inserted by Act 27 of 1985
w.e.f. 1.8.1985.
[1295]
Sixth Schedule substituted by Act 5 of 1996 w.e.f.
1.4.1996.
[1296]
4th column entries omitted by Act 7 of 1997 w.e.f.
1.4.1997.
[1297]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1298]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1299]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1300]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1301]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1302]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1303]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1304]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1305]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1306]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1307]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1308]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1309]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1310]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1311]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1312]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1313]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1314]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1315]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1316]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1317]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1318]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1319]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1320]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1321]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1322]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1323]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1324]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1325]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1326]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1327]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1328]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1329]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1330]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1331]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1332]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1333]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
[1334]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1335]
Re-numbered by Act 15 of 1996 w.e.f. 5.9.1996.
[1336]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1337]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1338]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1339]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1340]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1341]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1342]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1343]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1344]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1345]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1346]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1347]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1348]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1349]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1350]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[1351]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1352]
Substituted by Act 5 of 1996 w.e.f. 1.4.1996.
[1353]
Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
[1354]
Inserted by Act 15 of 1996 w.e.f. 5.9.1996.
[1355]
Substituted by Act 14 of 1987 w.e.f. 1.4.1987.
[1356]
Substituted by Act 15 of 1988 w.e.f. 1.4.1988.
[1357]
Substituted by Act 8 of 1990 w.e.f. 1.4.1990.
[1358]
Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
[1359]
Omitted by Act 8 of 1990 w.e.f. 1.4.1990.
[1360]
Omitted by Act 6 of 1995 w.e.f. 1.4.1995.
[1361]
Omitted by Act 15 of 1988 w.e.f. 1.4.1998.
[1362]
Omitted by Act 6 of 1995 w.e.f. 1.4.1995.
[1363]
Omiited by Act 18 of 1994 w.e.f. 1.4.1994.
[1364]
Omitted by Act 15 of 1988 w.e.f. 1.4.1998.
[1365]
Omitted by Act 11 of 1993 w.e.f. 1.4.1993.
[1366]
Omitted by Act 6 of 1995 w.e.f. 1.4.1995.
[1367]
Omitted by Act 6 of 1995 w.e.f. 1.4.1995.
[1368]
Omitted by Act 8 of 1990 w.e.f. 1.4.1987.
[1369]
Omitted by Act 6 of 1995 w.e.f. 1.4.1995.
[1370]
Omitted by Act 11 of 1993 w.e.f. 1.4.1993.
[1371]
Omitted by Act 6 of 1995 w.e.f. 1.4.1995.