KARNATAKA
TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS RULES, 1976[1] PART I PRELIMINARY (1) These Rules may be
called the Karnataka Tax on Professions, Trades, Callings and Employments
Rules, 1976. (2) They shall be deemed
to have come into force on the First day of April, 1976. (1) In these Rules unless
the context otherwise requires- (a) "Act" means
the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976; (b) "Form"
means a form appended to these Rules; (c) "Place of
work" in relation to a person or employer, means the place where such
person or employer ordinarily carries on his profession, trade, calling or
employment; (d) "Section"
means a section of the Act; (e) "Treasury"
means the treasury of the District, the Taluk or Sub-Taluk and includes the
Reserve Bank of India or any of its agency Banks in places where the cash
transactions of the Government are handed by the Reserve Bank or any of its
agency Banks. (2) The terms not defined
in these rules shall have the meaning assigned to them in the Act. NOTIFICATION No. FD 108 CSM 76,
Bangalore, dated 6th May, 1976 GSR
37: Ordered that the Karnataka Tax on Professions, Trades, Callings and
Employments Rules, 1976 be published in the Karnataka Gazette for general
information. PART II REGISTRATION AND
ENROLMENT (1) An application for a
certificate of registration under sub-section (1) of Section 5 shall be made in
Form-1. An employer having places of work within the jurisdiction of different
assessing authorities shall make an application for registration separately to
each such authority in respect of his place of work within the jurisdiction of
that authority; [2][Provided that in
respect of an industrial undertaking, whose project is approved either by the
State High Level Clearance Committee or State Level Single Window Clearance
Committee or District Level Single Window Committee, a combined application
form in Form-1A may be submitted.] [3][Provided further
that any assessee having more than one place of work coming within the
jurisdiction of different assessing authorities may make a single application
in respect of all such places to the assessing authority having jurisdiction
over his principal place of work.] (2) (a) On receipt of an
application for a certificate of registration, the assessing authority shall
grant to the applicant a certificate of registration in Form-3 if it is
satisfied that the application is in order and the necessary particulars have
been furnished by the applicant. (b)
If the assessing authority finds that the application is not in order or that
all the particulars necessary for issue of the certificate of registration have
not been furnished, it shall direct the applicant to file a revised application
or furnish such additional information, as it may consider necessary. After
considering the revised application or the additional information, the assessing
authority shall grant a certificate of registration in Form-3. (1) An application for a
certificate of enrolment under sub-section (2) of Section 5 shall be made in
Form-2. A person having more than one place of work in the State of Karnataka,
whether within the jurisdiction of the assessing authority or outside such
jurisdiction, shall be granted only one certificate of enrolment. [4][Provided that in
respect of an industrial undertaking, whose project is approved either by the
State High Level Clearance Committee or State Level Single Window Clearance
Committee or District Level Single Window Committee, a combined application
form in Form-1A may be submitted.] (2) Where the person has
more than one place of work within the State of Karnataka, he shall make a
single application in respect of all such places, name in such application one
of such place as the principal place of work for the purposes of these rules
and submit such application to the assessing authority in whose jurisdiction
the said principal place of work is situated. (3) On receipt of an
application in Form-2, the assessing authority may call upon the person to
furnish such additional information or evidence as may be necessary for
determining the amount of tax payable by him according to the Schedule to the
Act. (4) After considering the
application and such additional information or evidence as may be furnished,
the assessing authority shall grant a certificate of enrolment in Form-4. (5) Where the person has more
than one place of work in the State, as many copies of the certificate shall be
issued to him as there are places of work, in addition to the principal place
of work. where
the holder of a certificate of registration granted under Rule 3 desires the
certificate to be amended, he shall submit an application for this purpose to
the assessing authority setting out the specific matters in respect of which
the desires such amendment and reasons therefor, together with the certificate
or registration, and such authority may, if satisfied with the reasons given,
make such amendments as it thinks necessary in the certificate of registration. (1) The certificate of enrolment
granted under Rule 4 shall remain valid so long as it is not cancelled under
sub-rule (2) of Rule 7. (2) An application for a
revised certificate of enrolment shall be made in Form-2. On receipt of such
application the assessing authority may call upon the applicant to furnish such
additional information in evidence as may be necessary for determining the
amount of tax payable by him according to the Schedule to the Act and after so
determining the amount of tax payable by the applicant, the assessing authority
shall make necessary amendments, in the certificate of enrolment under his
dated signature indicating the year from which the tax at the revised rate
shall be payable. (1) The certificate of
registration granted under Rule 3 may be cancelled by the assessing authority
after it has satisfied itself that the employer to whom such a certificate was
granted has ceased to be an employer. (2) The certificate of
enrolment granted under Rule 4 may be cancelled by the assessing authority
after it is satisfied that the enrolled person is dead or his liability to pay
tax has ceased. The
holder of the certificate of registration or the certificate of enrolment, as
the case may be, shall display conspicuously at his places of work the
certificate of registration or the certificate of enrolment or a copy thereof. If
a certificate of registration or a certificate of enrolment granted under these
rules is lost, destroyed or defaced or becomes illegible, the holder of the
certificate may apply along with a Court-fee stamp of rupee one to the
assessing authority for the grant of duplicate copy of such certificate. The
said authority shall, after such verification as may be necessary, issue to the
holder of the certificate a copy of the original certificate, after stamping
thereon the words "duplicate copy". PART III
RETURNS,
NOTICES AND PAYMENT OF TAX The
Commissioner shall in the month of April every year give a publication in the
newspapers directing all persons liable to pay tax under the Act to get
themselves registered or enrolled as the case may be (unless they are already
registered or enrolled), and to furnish returns and pay the tax according to
the provisions of the Act and these rules. (1) The return under
sub-section (1) of section 6 shall be furnished in Form-5. (2) Before an order of
assessment is made under clause (c) of subsection (2) or under sub-section (3)
of Section 7, the assessee shall be afforded a reasonable opportunity of
showing cause against such assessment and for this purpose he shall be served
with a notice in Form-12. The
statement under sub-section (1) of Section 6-A shall be in Form 5-A and shall
be sent in duplication to the assessing authority, within the time specified in
Section 6-A.][5] The
notice under sub-section (6) of Section 5, under sub-section (3) of Section 6
or under clause (a) of sub-section (2) or sub-section (3) of Section 7, shall
be issued by the assessing authority in Form-6. The
notice under sub-section (5) of Section 5 or under Section 12 shall be issued
by the assessing authority in Form-7. The
notice of demand under sub-section (4) of Section 7 and other demands,
including any penalty or interest imposed under the Act, shall be issued by the
assessing authority in Form-8. An
employer shall make payment of tax and interest and penalty (if any) by deposit
of the requisite amount in the treasury by Challan in Form-9 in quadruplicate.
The copies marked 'Original' and 'Duplicate' shall be returned to the employer
duly receipted, of which the copy marked 'Duplicate' shall be submitted by the
employer other than an officer referred to in Rule 16 to the assessing
authority along with the return prescribed by Rule 11. An officer referred to
in Rule 16 shall forward such receipted copies of challans marked 'Duplicate'
to the assessing authority along with the statement prescribed in the said
Rule. (1) The drawing and
disbursing officer in the case of non-gazetted Government servants and the
treasury officer or the pay and accounts officer, as the case may be, in the
case of gazetted Government servants, shall be responsible for the deduction of
due amount of tax from the pay bill of the employees. The deduction shall be
made every month, and the pay or wages of such an employee for the month of
February shall not be permitted to be drawn unless the tax due for the period
March to February or part thereof or from the month in which the employee has
attracted liability to pay the tax to February, as the case may be, has been
fully deducted and a statement showing such deduction has been enclosed with
the pay bill. The drawing and disbursing officer or the treasury officer, as
the case may be, shall furnish to the assessing authority not later than the
30th April, a statement relating to the payment of salary made to the
Government servants along with a certificate that the tax payable in respect of
the employees for whom they drew or passed pay bill during the year immediately
preceding has been deducted in accordance with the provisions of the Schedule
to the Act. Such statement shall show the name of the employee, the details of
salary drawn, the amount of tax deducted therefrom and the period to which the
tax relates. (2) Notwithstanding the
provisions contained in Rule 15 and sub-rule (1), the liability of an employee
to pay tax shall not cease until the due amount of tax in respect of his has
been fully paid to the Government account, and without prejudice to the aforesaid
provisions, the said amount may be recovered from him if the employer or the
assessing authority is satisfied that the amount has not been deducted from his
salary or wages. The
amount of tax including tax payable in advance, penalty or any other amount
payable and the amount of refund due under the Act shall be rounded off to the
nearest rupee and for this purpose, where such amount contains a part of a
rupee consisting of a 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.][6] Every
Collecting Agent shall maintain proper accounts of the tax and other amounts
collected by him under the Act. He shall also maintain a register in Form-22 in
which he shall enter the tax and other amounts as and when collected. Every
employer liable to pay tax shall maintain a register in which shall be entered
the amount of salary and wages paid to each of the persons in his employment
and the said register shall contain a column in which shall be shown the amount
deducted from the salary and wages of the employee on account of the tax. (1) A persons enrolled
under sub-section (2) of Section 5 and liable to pay tax shall make payment of
tax within the period specified in sub-section (2) of Section 10 by paying the
requisite amount into the treasury by challan in Form-9 in quadruplicate. The
copies marked 'Original' and 'Duplicate' shall be returned to the person duly
receipted of which the copy of marked 'Duplicate' shall be submitted by him to
the assessing authority as proof of payment of tax: [9][Provided that the
payment of tax may also be made in cash to the assessing authority or where the
amount does not exceed rupees five hundred, to the Commercial Tax Inspector
attached to the jurisdictional assessing authority. The receipts for such
payments shall be issued in Form 23.] (2) Where payment of tax,
interest and penalty (if any) is required to be made to a Collecting Agent
appointed under Section 15 such payment shall be made within such time as may
be notified by means of a paying-in-slip duly filled, in Form-10 in duplicate. (3) The Collecting Agent
shall credit to the treasury by challan in Form-9 in quadruplicate on or before
the 10th of each month the amount of tax, interest and penalty collected by him
during the preceding month under sub-rule (2) and forward the receipted copy of
the challan marked 'Duplicate' to such authority as may be specified by the Commissioner
along with a statement of collection in Form-14 signed and verified by him. [10][(3-A) Every enrolled
person liable to pay tax shall furnish to the assessing authority within the
time limit as specified in sub-section (2) of Section 10, a return in Form
4-A.] [11][(4) The statement
specified in sub-section (5) of Section 10 shall be in Form 24.] (5) (a)
The certificate specified in sub-section (7) of Section 10 shall be in Form 25
and shall be obtained by [12][the
person] making deduction under sub-section (3) of Section 10 from the
jurisdictional assessing authority on payment of one rupee per form. (b)
The certificate in Form 25 shall be issued within fifteen days from the end of
the month in which deduction was made. (c)
Every such form so obtained by [13][the
person] shall be kept by him in safe custody and he shall be personally
responsible for the loss, destruction or theft of any such form or the loss of
revenue to the Government, resulting directly or indirectly from such loss,
destruction or theft. (d)
Every insurance company or bank or other financial institution issuing
certificate in Form 25 shall maintain for each year separately an account
showing the certificates issued, in Form 26. (e)
If any Form 25 is lost, destroyed or stolen, [14][the
person] shall report the fact to the assessing authority within a week of such
loss, destruction or theft and shall make appropriate entries in the register
maintained in Form 26 and take such other steps including the furnishing of an
indemnity bond and issue of public notice of the loss, destruction or theft as
the assessing authority may direct. (f)
Any insurance company or bank or other financial institution who has obtained
Form 25 shall not either directly or any other person, transfer the same to
another person. (g)
As soon as a report is received from [15][the
person] regarding the loss, destruction or theft of Form 25, the assessing
authority shall, within ten days, report to the jurisdictional Joint
Commissioner of Commercial Taxes and also to take action to notify such loss,
destruction or theft in the Official Gazette. (h)
The register maintained in Form 26 along with Form 25 shall be open for
inspection by the assessing authority or any other officer empowered under
Section 21. (i)
Any un used declaration form held in stock with [16][a
person] an insurance company or a bank or other financial institution shall be
surrendered to the assessing authority on discontinuance of business by the
insurance company or bank or other financial institution.] [17][Part
III-A FILING OF STATEMENTS, RETURNS AND
PAYMENTS THROUGH BANKS. (1) The tax payable and
any other amount due under Sections 3, 4, 5, 6, 6-A and any other provision of
the Act read with Rules 11, 11-A, 15, 19 and any other Rule, may be paid into
the State Bank of India or its associate bank or any other Bank approved by the
Reserve Bank of India and specified by the Government, in Form 9-A along with
the prescribed statements and returns and subject to the stipulations specified
under the relevant provisions of the Act and the Rules. (2) Every payment made
under the Karnataka Tax on Professions, Trades, Callings and Employments Act,
1976 or under the relevant Rules into the State Bank of India or its associate
bank or any other Bank approved by the Reserve Bank of India and specified by
the Government, shall be through a Challan in Form 9-A and the Challan may be
obtained from the office of the Assessing Authority or the bank. (3) Challan in Form 9-A shall
be filled up in quadruplicate and the copy marked "original" shall be
returned to the dealer duly receipted as proof of payment, and copy marked as
"duplicate" shall be sent to the Assessing Authority, and such copy
marked as "triplicate" shall be sent to the Treasury by the bank and
the copy marked "quadruplicate" shall be retained by the bank.] PART IV APPEALS (1) Every appeal under
Section 16 to the Joint Commissioner shall be in Form-18 and shall be verified
in the manner specified therein. (2) The appeal may be
sent to the appellate authority by registered post or may be presented to the
authority or to such other officer as the appellate authority may appoint in
this behalf, by the appellant or by his authorised agent or a legal
practitioner or an accountant or sales tax practitioner duly authorised by the
appellant in writing. An
appeal under Section 17 to the Tribunal shall be in Form-19 and shall be
verified in the manner specified therein. An
appeal to the High Court under subsection (4) of Section 18 shall be in Form-20
and shall be verified in the manner specified therein. (1) (a) Every petition
under sub-section (1) of Section 18-A to the High Court shall be in Form-20-A
and shall be verified in the manner specified therein; (b)
The petition shall be accompanied by a certified copy of the order of the
Appellate Tribunal. (2) Every application for
review under sub-section (7) of Section 18-A to the High Court shall be in Form
20-B and shall be verified in the manner specified therein.][18] PART V
MISCELLANEOUS (1)
If it comes to the notice of the
assessing authority that a person enrolled under sub-section (2) of Section 5
has failed to pay the amount of tax due from him, in the manner laid down in
Rule 19, he shall serve on that person a notice in Form-13 requiring him on a
date specified in the notice, to attend in person or through an authorised
representative for showing cause regarding non-payment of tax. After giving
such a person a reasonable opportunity of being heard and after holding such
inquiry as may be deemed fit, or otherwise, if the assessing authority is satisfied that the tax is payable but it has
not been paid that authority shall serve a notice of demand in Form-16 on that
person or his representative to pay the amount within fifteen days of the receipt
of the notice. (2)
If a person, liable to pay tax has
wilfully failed to get himself enrolled, then without prejudice to the action
that may be taken against him under sub-section (5) of Section 5, the assessing
authority shall after giving that person a reasonable opportunity of being
heard and after such inquiry, as may be deemed fit, or otherwise, assess the
tax due to the best of its Judgment and serve on him a notice of demand in
Form-17 to pay the tax within fifteen days of the receipt of the notice. Notice
of hearing in such case shall be issued by the assessing authority in Form-11.
The notice under sub-section (6) of Section 5 in respect of persons liable for
enrolment shall also be in Form-11. Notice
under Section 8 or 9 shall be issued in Form-14. The
receipted copies of Challans in Form -9 marked 'Quadruplicate' in respect of
each month shall be forward by the officer-in charge of the Treasury to the
Government Computer Centre, Bangalore within the 15th of the succeeding month. (1)
If the holder of a certificate of
registration or a certificate of enrolment in one area shifts his place of work
to another area, he shall within fifteen days of such shifting, give notice
thereof to the assessing authority from whose office the certificate was
issued, and shall, at the same time, send a copy of such notice to the assessing
authority exercising jurisdiction over the area to which the place of work is
being or has been shifted. (2)
With effect from the commencement of
the month immediately succeeding that in which the notice is given, the
assessing authority having jurisdiction over the area to which the place of
work has been shifted shall exercise all powers and discharge all functions
pertaining to the determination and recovery of tax, and matters ancillary
thereto, in respect of the sender of such notice. (1)
Notices under the Act or the rule made
thereunder may be served by any of the following methods, namely. (i)
by delivering or tendering a copy of
the notice to the addressee or any adult member of his family residing with him
or to a person regularly employed by him; or (ii)
be Registered post: Provided
than, if upon an attempt having been made to serve any such notice by any of
the above mentioned methods the authority under whose orders the notice issued
is satisfied that the addressee is keeping out of the way for the purpose of
avoiding service or that, for any other reasons, the notice cannot be served by
any of the above mentioned methods, the said authority shall order the service
of the notice to be effected by affixing a copy thereof on some conspicuous
part of the addressee's place of work or residence last notified by him and
such service shall be deemed to have been made on the addressee personally. (2)
When the serving officer delivers or
tenders a copy of the notice to the addressee personally or to any of the
persons referred to in clause (i) of sub-rule (1), he shall require the
signature of the person to whom the copy is so delivered or tendered to an
acknowledgment of service endorsed on the original notice. (3)
When the notice is served by affixing
a copy thereof in accordance with the proviso to sub-rule (1), the serving
officer shall return the original to the authority which issued the notice with
a report endorsed thereon or annexed thereto stating that he so affixed the
copy, the circumstances under which he did so and the name and address of the
person, if any, by whom the addressee's place of work or residence is or was
located was identified and in whose presence the copy was affixed. The serving
officer shall also obtain the signature or thumb impression of the person
identifying the addressee's place of work or residence to his report. (4)
The authority under whose orders the
notice was issued shall, on being satisfied from the report of the messenger or
the postal acknowledgment or by taking such evidence as he deems proper that
the notice has been served in accordance with this rule, record the fact and
make an order to that effect. (5)
If the authority is not satisfied that
the notice has been properly served, he may after recording an order to that
effect, direct the issue of fresh notice. (1)
If any assessee wants to have a
certified copy of a document filed by him or of an order concerning him passed
by any authority, he shall make to the authority concerned an application
bearing adhesive Court-fee stamp of the value of twenty-five paise for an
ordinary copy of such stamp of the value of rupee one and twenty-five paise for
a copy which he desires to be supplied within two days of his applying for the
same. (2)
On receipt of the application, the
said authority shall inform the applicant of the amount of Court-fee stamps
required, under the provisions of sub-rule (3) for supply of the copy. After
the request amount of Court-fee stamp is furnished by the applicant, the said
authority shall cause a certified copy of the document or order to be prepared
and granted to the applicant. (3)
Additional fee in the shape of
Court-fee stamp shall be payable for the grant of copies at the rates given
below.- (a) Copying fee for the first 200 words or less of the documents Seventy-five paise (b) For every additional 100 words or Fraction thereof Forty paise (1)
The fee payable for seeking
clarification under sub-section (2) of Section 14-A shall be one hundred
rupees. (2)
The fee specified in sub-rule (1)
shall be paid by way of Crossed Demand Draft drawn in favour of Commissioner of
Profession Tax in Karnataka, Bangalore.][19] Where
the assessing authority receives an application for refund of tax under Section
22 he shall, if he is satisfied that a refund is due to the applicant in terms
of the provisions of the said Section, record an order showing the amount of
refund due and shall issue to the applicant a refund payment order in Form-21. (1)
The assessing authority may institute
prosecution in respect of an offence specified in Section 23 in a Court, not
inferior to that of a Magistrate of the First Class. (2)
The assessing authority shall exercise
the powers specified in Section 26 in respect of such offence subject to the
control and direction of the Joint Commissioner.][20] [21][Part VI
PROCEDURE
FOR RECOVERY In
this Part, unless the context otherwise requires, (1) 'Certificate' means a
certificate of default of payment of tax received by the Tax Recovery Officer. (2) 'Defaulter' means the
person named in the certificate; (3) 'Execution' in
relation to a certificate, means recovery of arrears in pursuance of the
certificate; (4) 'Movable property'
includes growing crops; (5) 'Share in a
corporation' includes stock, debentures or bonds; (6) 'Tax Recovery
Officer' means the assessing authority or any other officer authorized by the
Commissioner to exercise powers under clause (b) of sub-section (1) of Section
13 or under clause (aa) of sub-section (3) of Section 13 of the Karnataka Sales
Tax Act, 1957 (Karnataka Act 25 of 1957). (1) Where a person is in
default, or is deemed to be in default, in making a payment of tax or any other
amount due under the Act, the authority concerned may forward to the
jurisdictional Tax Recovery Officer a certificate in Form 27. (2) The authority
concerned shall forward a certificate in Form 27, in respect of any additional
amount that becomes due in cases where a certificate in Form 27 has already
been issued and the amount due covered by such certificate is not recovered
fully, to the Tax Recovery Officer to whom such certificate was forwarded earlier
notwithstanding that the additional amount or total amount due exceeds the
limit specified in sub-rule (1). (3) The Tax Recovery
Officer, on receipt of the certificate in Form 27, shall proceed to recover
from such defaulter the amount specified therein in accordance with the
provisions in this Part. (4) The authority
concerned may issue a certificate under sub-rule (1) notwithstanding that,
proceedings for recovery of the amount by any other mode has been taken. When
a certificate has been received by the Tax Recovery Officer, he shall cause to
be served upon the defaulter a notice in Form 28 requiring the defaulter to pay
the amount specified in the certificate within fifteen days from the date of
service of the notice. (1) The certificate shall
not be executed until the period of fifteen days has elapsed since the date of
the service of the notice. (2) Where the Tax
Recovery Officer is satisfied that the defaulter is likely to conceal, remove
or dispose of the whole or any part of such of his movable property as would be
liable to attachment or distraint in execution of a decree of a Civil Court,
and that the realization of the amount of the certificate would in consequence
be delayed or obstructed, he may at anytime, for reasons to be recorded in
writing, attach to or distrain on the whole or any part of such property. (3) If such defaulter
furnishes security to the satisfaction of the Tax Recovery Officer, such
attachment or distraint shall be cancelled from the date on which such security
is accepted by the Tax Recovery Officer. If
the amount mentioned in the notice is not paid within the time specified
therein, the Tax Recovery Officer shall proceed to realize the amount by.- (1) attachment or
distraint and sale of the defaulter's moveable property; and (2) attachment and sale
of the defaulter's immovable property. There
shall be recoverable in the proceedings in execution of every certificate.- (1) interest at the rate
of six per cent per annum from the day commencing after the end of the end of
fifteen days from the date of service of notice in Form 28; and (2) all charges incurred
in respect of.- (a) the service of notice
upon the defaulter to pay the arrears, warrants and other processes, and (b) all other proceedings
taken for realizing the arrears. (1) Where property is
sold in execution of a certificate, there shall vest in the purchaser merely
the right, title and interest of the defaulter at the time of the sale, even
though the property itself is specified. (2) Where immovable
property is sold in execution of a certificate, and such sale has become
absolute, the purchaser's right, title and interest shall be deemed to have
vested in him when the property is sold, and not from the time when the sale
becomes absolute. No
suit shall be maintained against any person claiming title under a purchase
certified by the Tax Recovery Officer in the manner laid down in this Part on
the ground that the purchase was made on behalf of the plaintiff or on behalf
of some one through whom the plaintiff claims. (1) Whenever assets are
realized, by sale or otherwise in execution of a certificate, the amounts so
realized shall.- (a) first, cover the
costs incurred by the authority concerned; (b) next, be paid to the
authority concerned for the amount due under the certificate in execution of
which the assets were realized; (c) next, be paid to the
authority concerned for any other amount due under the Act or these rules; and (d) any balance, be paid
to the defaulter. (2) If the defaulter
disputes any claim made by the authority concerned to receive any amount
referred to in clause (c) above, the Tax Recovery Officer shall resolve the
dispute. (1) Except as otherwise
expressly provided in the Act and these rules, every question arising between
the authority concerned and the defaulter or their representatives relating to
the execution, discharge or satisfaction of a certificate, or relating to the
confirmation or setting aside of a sale held in execution of such certificate,
shall be resolved by the order of the Tax Recovery Officer before whom such
question arises. (2) A suit may be brought
in a Civil Court in respect of any such question upon the ground of fraud. (1) All such property as
is by the Code of Civil Procedure, 1908 (5 of 1908), exempted from attachment
and sale in execution of a decree of a Civil Court, shall be exempted from
attachment or distraint and sale under this Part. (2) The Tax Recovery
Officer's decision as to what property is entitled to exemption shall be final. (1) Where any claim is
preferred, or any objection is made to the attachment, distraint or sale of any
property in execution of a certificate, on the ground that such property is not
liable to such attachment, distraint or sale, the Tax Recovery Officer shall
proceed to investigate the claim or objection. (2) The Tax Recovery
Officer shall not investigate where he considers that the claim or objection
was itself deliberately or unnecessarily delayed. (3) Where the property to
which the claim or objection applies has been advertised for sale, the Tax
Recovery Officer ordering the sale may postpone it pending the investigation of
the claim or objection, upon such terms, security or otherwise. (4) The claimant or
objector must adduce evidence to show that- (a) in the case of immovable
property, on the date of the service of notice issued under this Part, to pay
the arrears, or (b) in the case of
movable property, on the date of the distraint or attachment, he
had some interest in, or was in possession of, the property in question. (5) Where, upon
investigation, the Tax Recovery Officer is satisfied that, for the reason
stated in the claim or objection, such property was not, on the said date, in
the possession of the defaulter or of any other person on his behalf or that,
being in the possession of the defaulter at the said date, it was in his
possession, not on his own account or as his own property, but on account of or
in trust for any other person, or partly on his own account and partly on
account of some other person, the Tax Recovery Officer shall make an order
releasing the property, wholly or to such extent as he thinks fit, from
distraint or attachment or sale. (6) Where the Tax
Recovery Officer is satisfied that the property was, on the said date, in the
possession of the defaulter as his own property and not on account of any other
person, or was in the possession of some other person in trust for him, or in
the occupancy of a tenant or other person paying rent to him, the Tax Recovery
Officer shall disallow the claim. (7) Where a claim or an
objection is preferred, the party against whom an order is made may institute a
suit in a Civil Court to establish the right which he claims to the property in
dispute, but subject to the result of such suit, the order of the Tax Recovery
Officer shall be final. (1) Where, the amount due
with costs and all charges and expenses, resulting from the attachment to or
distraint on any property, or incurred in order to hold a sale, are paid to the
Tax Recovery Officer, or (2) where the certificate
is cancelled, the attachment or
distraint shall be deemed to be withdrawn, and in the case of immovable
property, the withdrawal shall, if the defaulter so desires, be proclaimed at
his own expense, and a copy of the proclamation shall be affixed in the manner
provided by this Part for a proclamation of sale of immovable property. (1) Any deficiency of
price which may happen on a resale, by reason of the purchaser's default, and
all expenses resulting from such resale, shall be certified by the Tax Recovery
Officer and shall, at the instance of either the authority concerned or the
defaulter, be recoverable from the defaulting purchaser under the procedure
provided under this Part. (2) An application filed
after fifteen days from the date of resale shall not be entertained. (1) The Tax Recovery
Officer may, in his discretion, adjourn any sale hereunder to a specified day
and hour. (2) Where a sale of
immovable property is adjourned under sub-rule (1) for a longer period than one
calendar month, a fresh proclamation of the sale under this Part shall be made,
unless the defaulter consents to waive it. (3) Every sale shall be
stopped if, before the lot is knocked down, the arrears and costs, including
the costs of the sale, are paid to the Tax Recovery Officer. (1) Where a notice has
been served on a defaulter under rule 56, the defaulter or his representative
in interest shall not be competent to mortgage, charge, lease or otherwise deal
with any property belonging to him, except with the permission of the Tax
Recovery Officer, nor shall any Civil Court issue any process against such
property in execution of a decree for the payment of money. (2) Where an attachment
has been made under this Part, any private transfer or delivery of the property
attached or of any interest therein and any payment to the defaulter of any
debt, dividend or other monies contrary to such attachment, shall be void as
against all claims enforceable under the attachment. Any
officer or other person having any duty to perform in connection with any sale
under this Part shall not, either directly or indirectly, bid for, acquire or
attempt to acquire any interest in the property sold. A
sale under this Part shall not take place on a Sunday or other general holidays
recognized by the State Government or any day which has been notified by the
State Government to be a local holiday for the area in which the sale is to
take place. The
Tax Recovery Officer may apply to the officer-in-charge of the nearest police
station for such assistance as may be necessary in the discharge of his duties,
and the authority to whom such application is made shall depute a sufficient
number of police officers for furnishing such assistance. Attachment or
distraint and sale of movable property The
Tax Recovery Officer, attaching to or distraining on any movable property,
shall prepare a warrant in Form 29 specifying the name of the defaulter, and
the amount to be realized and cause a copy of the warrant to be served on the
defaulter. If,
after service of the copy of the warrant, the amount is not paid forthwith, the
Tax Recovery Officer shall proceed to attach to or distrain on the movable
property of the defaulter. (1) Where any movable
property, other than agricultural produce, proceeded against is in the
possession of the defaulter, it shall be seized, and the Tax Recovery Officer
shall keep the property in his own custody or the custody of one of his
subordinates or arrange for its safe custody, and shall be responsible for due
custody thereof. (2) Where the property
seized is subject to speedy and natural decay, or where the expense of keeping
it in custody is likely to exceed its value, the Tax Recovery Officer may sell
it forthwith. Where
the property proceeded against is agricultural produce, it shall be attached by
affixing a copy of the warrant.- (1) on the land on which
such crop has grown, if such produce is a growing crop; or (2) on the threshing
floor, the place for treading out grain or the like, or fodder-stack, on or in
which it is deposited, if such produce has been cut or gathered, and
another copy on the outer door or on some other conspicuous part of the house
in which the defaulter ordinarily resides, or on the outer door or on some other
conspicuous part of the house in which he carries on business or personally
works for gain, or in which he is known to have last resided or carried on
business or personally worked for gain, and the produce shall thereupon be
deemed to have passed into the possession of the Tax Recovery Officer. (1) Where agricultural
produce is distrained, the Tax Recovery Officer shall make such arrangements
for the custody, watching, tending, cutting and gathering thereof, and the
authority concerned shall bear such amount as the Tax Recovery Officer shall
require in order to defray the cost of such arrangements. (2) Subject to such
conditions as may be imposed by the Tax Recovery Officer in this behalf, either
in the order of attachment or in any subsequent order, the defaulter may tend,
cut, gather and store the produce and do any other act necessary for maturing
or preserving it and, if the defaulter fails to do all or any of such acts, any
person appointed by the Tax Recovery Officer in this behalf may, subject to the
like conditions, do all or any of such acts, and the costs incurred by such
person shall be recoverable from the defaulter as if they were included in the
certificate. (3) Agricultural produce
attached as a growing crop shall not be deemed to have ceased to be under
attachment or to require re-attachment merely because it has been severed from
the soil. (4) Where an order for
the attachment of a growing crop has been made at a considerable time before
the crop is likely to be fit to be cut or gathered, the Tax Recovery Officer
may suspend the execution of the order for such time as he thinks fit, and may,
in his discretion, make a further order prohibiting the removal of the crop
pending execution of the order of attachment. (5) A growing crop which
is not fit for storing shall not be attached under this rule within twenty days
before the time at which it is likely to be fit to be cut or gathered. (1) A debt not secured by
a negotiable instrument, a share in a corporation, or other movable property
not in the possession of the defaulter except for property deposited in, or in
the custody of, any Court, shall be attached, and the attachment shall be made
by a written order in Form 30 prohibiting.- (a) in the case of a
debit, the creditor from recovering the debt and the debtor from making payment
thereof until receipt of a further order from the Tax Recovery Officer; (b) in the case of a
share, the person in whose name the share may be standing from transferring the
same or receiving any dividend thereon; (c) in the case of any
other movable property, the person in possession of the same from giving it to
the defaulter. (2) A copy of such order
shall be affixed on some conspicuous part of the office of the Tax Recovery
Officer, and another copy shall be sent, in the case of debt, to the debtor,
and in the case of shares, to the proper officer of the corporation and in the
case of other movable property, to the person in possession of the same. (3) A debtor, prohibited
under clause (a) of sub-rule (1), may pay the amount of his debt to the Tax
Recovery Officer, and such payment shall be deemed as paid to the defaulter. (1) Where the property
proceeded against is a decree of a Civil Court for the payment of money or for
sale in enforcement of a mortgage or charge, it shall be attached, and
attachment shall be made by the issue of a notice in Form 31 to the Civil Court
requesting the Civil Court to stay the execution of the decree unless and
until.- (a) the Tax Recovery
Officer cancels the notice; or (b) the authority
concerned or the defaulter applies to the Court receiving such notice to
execute the decree. (2) Where a Civil Court
receives an application under clause (b) of sub-rule (1), it shall, on the
application of the authority concerned or the defaulter, and subject to the
provisions of the Code of Civil Procedure, 1908 (Central Act 5 of 1908),
proceed to execute the attached decree, and apply the net proceeds in
satisfaction of the certificate. (3) The authority
concerned shall be deemed to be the representative of the holder of the
attached decree and to be entitled to execute such attached decree in any
manner lawful for the holder thereof. Where
the property proceeded against consists of the share or interest of the
defaulter in movable property belonging to him and another as co-owner, it
shall be attached and the attachment shall be made by a notice in Form 32 to
the defaulter prohibiting him from transferring the share or interest or
charging it in any way. Where
the property is a negotiable instrument not deposited in a Court or in the
custody of a public officer, it shall be distrained by the Tax Recovery Officer. (1) Where the property
proceeded against is in the custody of any Court or public officer, it shall be
attached and the attachment shall be made by a Tax Recovery Officer by a notice
in Form 33 to such Court or officer, requesting that such property, and any
interest or dividend becoming payable thereon, should be held subject to his
further orders. (2) Where such property
is in the custody of a Court and a question of title or priority arising
between the authority concerned and any other person not being the defaulter,
claiming to be interested in such property by virtue of any assignment,
attachment or otherwise, shall be determined by such Court. (1) Where the property
proceeded against consists of an interest of the defaulter being a partner in
the partnership property, the Tax Recovery Officer may make an order charging
the share of such partner in the partnership property and profits with such
payment of the amount due under the certificate, and may, by the same or
subsequent order, appoint a receiver of the share of such partner in the
profits, whether already declared or accruing, and of any other money which may
become due to him in respect of the partnership, direct accounts and enquiries
and make an order for the sale of such interest or such other order as the
circumstances of the case may require. (2) The other partners
shall be at liberty at any time to redeem the interest charged or, in the case
of a sale being directed, to purchase the same. In
the case of distraint, the property seized shall be, as far as possible,
proportionate to the amount specified in the warrant. In
the case of distraint of movable property by actual seizure, the Tax Recovery
Officer shall, after seizing the property, prepare an inventory of all the
property attached, specifying in it the place where it is lodged or kept, and a
copy of the inventory shall be delivered to the defaulter. Attachment
by seizure shall be made after sunrise and before sunset and not otherwise. The
Tax Recovery Officer may break open any inner or outer-door of any building and
enter any building in order to seize any movable property, if he has reasonable
grounds to believe that such building contains movable property liable to
seizure under the warrant and he has notified his authority and intention of
breaking open if admission is not given, and he shall give all reasonable
opportunity to women to withdraw. The
Tax Recovery Officer may direct that any movable property attached or
distrained under this Part, or such portion thereof as may seem necessary to
satisfy the certificate, shall be sold. When
any sale of movable property is ordered by the Tax Recovery Officer, he shall
issue a proclamation in Form 34 in the language of the District where the
intended sale taxes places, specifying the time and place of sale and whether
the sale is subject to confirmation or not. (1) A proclamation under
rule 66 shall be made public by the beat of a drum or other customary mode, (a) in the case of
property distrained.- (i) in the village in
which the property was seized or, if the property was seized in a town or city,
in the locality in which it was seized; and (ii) at such other places
as the Tax Recovery Officer may direct; and (b) in the case of
property attached other than by distraint, in such places as the Tax Recovery
Officer may direct. (2) A copy of the
proclamation shall also be affixed in a conspicuous part of the office of the
Tax Recovery Officer. Except
where the property is subject to speedy and natural decay or when the expense
of keeping it in custody is likely to exceed its value, no sale of movable
property under this Part shall, without the consent in writing of the
defaulter, take place until after the expiry of at least fifteen days from the
date on which a copy of the sale proclamation was affixed in the office of the
Tax Recovery Officer. (1) When the property to
be sold is agricultural produce, (a) sale shall be held if
such produce is a growing crop, on or near the land on which such crop has
grown; or (b) sale shall be held if
such produce has been cut or gathered, at or near the threshing floor or place
of treading out grain or the like, or fodder-stack on or in which it is
deposited; or (c) the Tax Recovery
Officer may direct that the sale to be held at the nearest place of public
resort, if he is of opinion that the produce is thereby likely to sell to
greater advantage. (2) Where, on the produce
being put up for sale.- (a) a fair price in the
estimation of the Tax Recovery Officer is not offered for it; and (b) the owner of the
produce, or a person authorized to act on his behalf, applies to have the sale
postponed till the next day or, if a market is held at the place of sale, the
next market day, the
sale shall be postponed accordingly, and shall be then completed, whatever
price may be offered for the produce. (1) Where the property to
be sold is a growing crop and such crop is fit for storing but is not stored,
the day of sale shall be so fixed as to make the crop ready for storing before
the arrival of such day, and the sale shall not be held until the crop has been
cut or gathered and is ready for storing. (2) Where the crop is not
fit for storing or can be sold to a greater advantage in an unripe state, it
may be sold before it is cut and gathered, and the purchaser shall be entitled
to enter on the land, and to do all that is necessary for the purpose of
tending or cutting or gathering the crop. The
property shall be sold by public auction in one or more lots as the Tax
Recovery Officer may consider advisable and, if the amount to be realized by
sale is satisfied by the sale of a portion of the property, the sale shall be
immediately stopped with respect to the remainder of the lots. (1) Where movable
property is sold by public auction, the price of each lot shall be paid at the
time of sale or as soon after as the Tax Recovery Officer directs and, in
default of payment, the property shall forthwith be re-sold. (2) On payment of the
purchase money, the Tax Recovery Officer shall grant a certificate specifying
the property purchased, the price paid and the name of the purchaser and the
sale shall become absolute. (3) Where the movable
property to be sold is a share in goods belonging to the defaulter and a
co-owner, and two or more persons, of whom one is such co-owner respectively,
bid the same sum for such property or for any lot, the bidding shall be deemed
to be the bidding of the co-owner. Any
irregularity in publishing or conducting the sale of movable property shall not
vitiate the sale, but any person sustaining substantial injury by reason of
such irregularity at the hands of any other person may institute a suit in a
Civil Court against him, for compensation, or if such other person is the
purchaser, for the recovery of the specific property and for compensation in
default of such recovery. Notwithstanding
anything contained in this Part, where the property to be sold is a negotiable
instrument or a share in a corporation, the Tax Recovery Officer may, instead
of selling it by public auction, sell such instrument or share through a
broker. Where
the property attached to or distrained on is current coins or currency notes,
the Tax Recovery Officer may, at any time during the continuance of the
attachment or distraint, direct that such coins or notes, or a part thereof
sufficient to satisfy the certificate, be paid over to the authority concerned. Attachment and sale
of immovable property Attachment
of the immovable property of the defaulter shall be made by an order in Form 35
prohibiting the defaulter from transferring or charging the property in any way
and prohibiting all persons from taking any benefit under such transfer or
charge, and a copy of the order of attachment shall be served on the defaulter. The
order of attachment shall be proclaimed at some place on or adjacent to the
property attached by beat of drum or other customary mode, and a copy of the
order shall be affixed on a conspicuous part of the property and on the notice
board of the office of the Tax Recovery Officer. Where
any immovable property is attached under this Part, the attachment shall relate
back to, and take effect from, the date on which the notice to pay the arrears,
issued under this Part, was served upon the defaulter. (1) The Tax Recovery
Officer may direct that any immovable property which has been attached or such
portion thereof as may seem necessary to satisfy the certificate, shall be
sold. (2) Where any immovable
property is ordered to be sold, the Tax Recovery Officer shall cause a
proclamation, in Form 36 of the intended sale, to be made in the language of
the district. A
proclamation of sale of immovable property shall be made after notice to the
defaulter, and shall state the time and place of sale and shall specify, as
fairly and accurately as possible,- (1) the property to be
sold; (2) the revenue, assessed
upon the property or any part thereof; (3) the amount for
recovery of which the sale is ordered; and (4) any other thing which
the Tax Recovery Officer considers is material for a purchaser to know, in
order to judge the nature and value of property. (1) Every proclamation
for the sale of immovable property shall be made at some place on or near such
property by beat of drum or other customary mode, and a copy of the
proclamation shall be affixed on a conspicuous part of the property and also on
a notice-board at the office of the Tax Recovery Officer. (2) Where the Tax
Recovery Officer so directs, such proclamation shall also be published in the
Official Gazette or in a local newspaper, or in both, and the cost of such
publication shall be deemed to be part of the costs of the sale. (3) Where the property is
divided into lots for the purpose of being sold separately, it shall not be
necessary to make a separate proclamation for each lot, unless proper notice of
the sale cannot, in the opinion of the Tax Recovery Officer, otherwise be
given. A
sale of immovable property under rule 79 shall not, without the consent in
writing of the defaulter, take place until after the expiration of at least
thirty days calculated from the date on which a copy of the proclamation of the
sale has been affixed on the property or in the office of the Tax Recovery
Officer, whichever is later. The
sale shall be by public auction to the highest bidder and shall be subject to
confirmation by the Tax Recovery Officer. (1) On every sale of
immovable property, the person declared to be the purchaser shall pay,
immediately after such declaration, a deposit of twenty five per cent of the
amount of his purchase money, to the Tax Recovery Officer, and in default of
such deposit, the property shall forthwith be resold. (2) The full amount of
purchase money payable shall be paid by the purchaser to the Tax Recovery
Officer on or before the fifteenth day from the date of the sale of the
property. In
default of payment within the period specified in sub-rule (2) of rule 84, the
deposit shall, after defraying the expenses of the sale, be forfeited to the
Government by the Tax Recovery Officer, and the property shall be resold, and
the defaulting purchaser shall forfeit all claims to the property or to any
part of the sum for which it may subsequently be sold. All
persons bidding at the sale shall be required to declare if they are bidding on
their own behalf or on behalf of their principals, and in the latter case, they
shall be file their authority, and in default, their bids shall be rejected. (1) Where immovable
property has been sold in execution of a certificate, the defaulter, or any
person whose interests are affected by the sale, may at any time within thirty
days from the date of the sale, apply to the Tax Recovery Officer to set aside
the sale, on his depositing,- (a) for payment to the
authority concerned, the amount specified in the proclamation of sale for the
recovery of which the sale was ordered, with interest thereon at the rate of
six percent per annum calculated from the date of the proclamation of sale to
the date when the deposit made; and (b) for payment to the
purchaser, as penalty, a sum equal to five per cent of the purchase money. (2) Where a person makes
an application under rule 88 for setting aside the sale of his immovable
property, he shall not, unless he withdraws the application, be entitled to
make or pursue an application under this rule. (1) Where immovable
property has been sold in execution of a certificate, the authority concerned,
the defaulter or any person whose interests are affected by the sale, may, at
any time within thirty days from the date of sale, apply to the Tax Recovery
Officer to set aside the sale of the immovable property on the ground that
notice was not served on the defaulter to pay the arrears as required by this
Part or on the ground of a material irregularity in publishing or conducting
the sale. (2) A sale shall be set
aside on any such ground, if the Tax Recovery Officer is satisfied that the
applicant has sustained substantial injury by reason of the non-service or
irregularity. (3) An application made
by a defaulter without depositing the amount recoverable from him in execution
of the certificate shall be disallowed. At
any time within thirty days of the sale, the purchaser may apply to the Tax
Recovery Officer to set aside the sale on the ground that the defaulter had no
saleable interest in the property sold. (1) Where no application
is made for setting aside the sale under the foregoing rules, or where such an
application is made and disallowed by the Tax Recovery Officer, the Tax
recovery Officer shall, if the full amount of the purchase money has been paid,
make an order confirming the sale, and thereupon the sale shall become
absolute. (2) Where such
application is made and allowed and where, in the case of an application made
to set aside the sale on deposit of the amount and penalty and charges, the
deposit is made within thirty days from the date of the sale, the Tax Recovery
Officer shall make an order setting aside the sale. (3) An order shall be
made under sub-rule (2), after a notice of the application has been given to
the persons affected thereby. When
a sale of immovable property is set aside, any money paid or deposited by the
purchaser on account of the purchase, together with any penalty, deposited for
payment to the purchaser, and such interest as the Tax Recovery Officer may
determine, shall be paid to the purchaser. (1) Where a sale of
immovable property has become absolute, the Tax Recovery Officer shall grant a
certificate in Form 37 specifying the property sold, and the name of the person
who, at the time of sale, is declared to be the purchaser. (2) Such certificate
shall state the date on which the sale became absolute. (1) Where an order for
the sale of immovable property has been made, if the defaulter can satisfy the
Tax Recovery Officer that there is a reason to believe that the amount of the
certificate may be raised by the mortgage or lease or private sale of such
property, or some part thereof, or of any other immovable property of the
defaulter, the Tax Recovery Officer may, on the defaulter's request in writing,
postpone the sale of the property comprised in the order for sale, on such
terms and for such period as he thinks proper, to enable him to raise the
amount. (2) In such a case,- (a) the Tax Recovery
Officer shall grant a certificate to the defaulter, authorizing him, within a
period to be mentioned therein, and notwithstanding anything contained in this
Part, to make the proposed mortgage, lease or sale; (b) all monies payable
under such mortgage, lease or sale shall be paid, to the Tax Recovery Officer;
and (c) a mortgage, lease or
sale under this Rule shall become absolute after it is confirmed by the Tax
Recovery Officer. Every
resale of immovable property, in default of payment of the purchase money
within the period allowed for such payment, shall be made after the issue of a
fresh proclamation in the manner and for the period herein before provided for
the sale. Where
the property sold is a share of undivided immovable property, belonging to the
defaulter and a co-sharer, and two or more persons, of whom one is such
co-sharer, respectively bid the same sum for such property or for any lot, the
bid shall be deemed to be the bid of the co-sharer. Every
Tax Recovery Officer, or others acting under this Part, shall have the powers
of a Civil Court while trying a suit, for the purpose of receiving evidence
administering oaths, enforcing the attendance of witness and compelling the
production of documents. (1) An appeal from any
original order passed by the Tax Recovery officer under this Part not being an
order which is final, shall lie to the jurisdictional Joint Commissioner
authorized by the Commissioner in this behalf. (2) Every appeal under
this rule must be made within thirty days from the date of the order appealed
against. (3) Pending the decision
of any appeal, execution of the certificate may be stayed if the appellate
authority so directs. Any
order passed under this Part may, after notice to all persons interested, be
reviewed by the officer who made the order, or by his successor-in-office, on
account of any mistake apparent from the record. Where
any person has, under this Part, become surety for the amount due by the
defaulter, he may be proceeded against under this Part as if he were the
defaulter. Nothing
in this Part shall affect any provision of the Act under which the tax is a
first charge upon any asset.] [1] Published in the
Karnataka Gazette, Extra-Ordinary, dated 10-5-1976 [2] Inserted by
Notification No. FD 5 CPT 2002, dated 22-6-2002, w.e.f. 22-6-2002. [3] Second proviso
substituted by Notification No. FD 166 CSL 2007, dated 30-8-2007 and shall be
deemed to have come into force w.e.f. 1-4-2007. Previous Reference:
Provided [further] that the Commissions may for reasons to be recorded in
writing and subject to such conditions us he may stipulate exempt an employer
having places of work within the jurisdiction of different assessing authorities
from making application to the assessing authorities other than the guessing
authority having jurisdiction over the principal place of work of the employer
in the State. [4] Inserted by
Notification No. FD 5 CPT 2002, dated 22-6-2002, w.e.f. 22-6-2002. [5] Rule 11-A Inserted by
Notification No. FD 8 CPT 95, dated 7-8-1995, w.e.f. 8-8-1995 (GSR 102) [6] Rule 16-A Inserted by
(GSR 102), Notification No. FD 8 CPT 95, dated 7-8-1995, w.e.f. 8-8-1995. [7] Inserted by
Notification No. FD 166 CSL 2007, dated 30-8-2007 and shall be deemed to have
come into force w.e.f. 1-4-2007. [8] Inserted by
Notification No. FD 149 CSL 2006, dated 17-8-2006 and shall be and shall deemed
to have come into force w.e.f. 1-4-2006. [9] Proviso Inserted by
GSR 5, dated 5-1-1982, w.e.f. 14-1-1982. [10] Sub-Rule (3-A)
inserted by Notification No. FD 166 CSL 2007, dated 30-8-2007 and shall be
deemed to have come into force w.e.f. 1-4-2007. [11] Sub-Rule (4) and (5)
inserted by Notification No. FD 149 CSL 2006, dated 17-8-2006 and shall be and
shall deemed to have come into force w.e.f. 1-4-2006. [12] Substituted for the
words "the insurance company or bank or other financial institution"
by Notification No. FD 166 CSL 2007, dated 30-8-2007 and shall be deemed to
have come into force w.e.f. 1-4-2007. [13] Substituted for the
words "the insurance company or bank or other financial institution"
by Notification No. FD 166 CSL 2007, dated 30-8-2007 and shall be deemed to
have come into force w.e.f. 1-4-2007. [14] Substituted for the
words "the insurance company or bank or other financial institution"
by Notification No. FD 166 CSL 2007, dated 30-8-2007 and shall be deemed to
have come into force w.e.f. 1-4-2007. [15] Substituted for the
words "the insurance company or bank or other financial institution"
by Notification No. FD 166 CSL 2007, dated 30-8-2007 and shall be deemed to
have come into force w.e.f. 1-4-2007. [16] Substituted for the
words "the insurance company or bank or other financial institution"
by Notification No. FD 166 CSL 2007, dated 30-8-2007 and shall be deemed to
have come into force w.e.f. 1-4-2007. [17] Part III-A and Rule
19-A Inserted by Notification No. FD 8 CPT 2004, dated 30-9-2004 w.e.f.
30-9-2004. [18] Rule - 22A Inserted
by GSR 216, dated 12-9-1985, w.e.f. 12-9-1985. [19] Rule 28-A Inserted by
GSR 48, Notification No. FD 6 CPT 96 dated 30-3-1996, w.e.f. 1-4-1996. [20] Substituted by
Notification No. FD 149 CSL 2006, dated 17-8-2006 and shall be and shall deemed
to have come into force w.e.f. 1-4-2006. Previous Reference: 30.
Composition of offences: The assessing authority shall exercise the powers
specified in Section 26 subject to the control and direction of the Joint
Commissioner and the Commissioner. [21] Part VI Inserted by
Notification No. FD 149 CSL 2006, dated 17-8-2006 and shall be and shall deemed
to have come into force w.e.f. 1-4-2006.KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS RULES,
1976