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The Karnataka Tax on Entry of Goods Act, 1979

68 sections · 4 chapters

- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 12 The Authorities
Section 1 CHAPTER I
Section 2 Short title, extent and commencement
Section 3 Definitions
Section 3A CHAPTER II
Section 3AA Levy of tax
Section 3B Collection of tax by registered dealer
Section 3BB Collection of tax by Central Government or State Government
Section 3C Penalty for collection in contravention of section 3A
Section 4 Payment and disbursement of amounts wrongly collected by dealers as tax
Section 4A Omitted
Section 4B Registration of dealers
Section 4BB CHAPTER IIA
Section 4C Definitions
Section 4D Levy of Tax
Section 4E Reduction of tax liability
Section 5 Levy and collection of tax and penalties
Section 5A Exemption of tax in certain circumstances
Section 5B Restriction of registration etc
Section 5C CHAPTER III
Section 6 Returns and assessment
Section 7 Security deposit
Section 8 Self-assessment in the case of certain dealers
Section 8A Cancellation of assessments in certain cases
Section 9 Payment of tax for entry of goods escaping assessment
Section 9A Payment of tax in advance
Section 10 Payment and recovery of tax
Section 10A Power to withhold refund in certain cases
Section 11 Recovery of tax from certain other persons
Section 11A Omitted
Section 12 Liability of firms
Section 12A Assessment of legal representative
Section 12B Tax payable on transfer of business, etc
Section 12C Power of State Government to exempt or reduce tax
Section 13 CHAPTER IV
Section 14 The Authorities
Section 15 State Representative
Section 15A Change of incumbent of an office
Section 15B Provision for clarification and advance rulings
Section 16 CHAPTER V
Section 17 Appeals
Section 17A Appeal to the Appellate Tribunal
Section 18 Revisional powers of Commissioner, Additional Commissioner, Joint Commissioner and Deputy Commissioner
Section 18A Revision by High Court
Section 18B Limitation in regard to passing orders in respect of certain proceedings
Section 19 Appeal to High Court
Section 20 Rectification of mistakes
Section 21 CHAPTER VI
Section 22 Maintenance of accounts by dealers and issue of sale bills or cash memorandum
Section 23 Powers to order production of accounts and powers of entry, inspection and seizure
Section 24 Recognition of sales tax check posts or barriers for the purposes of the Act
Section 25 Transit of goods by road through the State and issue of transit pass
Section 26 Forwarding agency, etc., to submit return
Section 27 Submission of certain records, by owners, etc., of vehicles and boats
Section 28 Offences and penalties
Section 28A Cognizance of offences
Section 28B Composition of offences
Section 29 Offences by Companies
Section 30 Assessment, etc., not to be questioned in prosecution
Section 30A Bar of certain proceedings
Section 31 Courts not to set aside or modify assessment except as provided in this Act
Section 32 Omitted
Section 62 Burden of proof
Section 63 Refund of tax in certain cases
Section 64 Assignment of proceeds of the tax
Section 65 Power to make rules
Section 66 Assessment of tax in certain cases
Section 67 Laying of rules and notifications before the State Legislature
Section 68 Power to remove difficulties

The Karnataka Tax on Entry of Goods Act, 1979

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General1979Karnataka Act

The Karnataka Tax on Entry of Goods Act, 1979

The Karnataka Tax on Entry of Goods Act, 1979 is Karnataka legislation.

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Chapter I— PRELIMINARY

Section 1CHAPTER I
Section 2Short title, extent and commencement

Chapter II— LEVY OF TAX

Section 3Definitions
Section 3ACHAPTER II
Section 3AALevy of tax
Section 3BCollection of tax by registered dealer
Section 3BBCollection of tax by Central Government or State Government
Section 4Payment and disbursement of amounts wrongly collected by dealers as tax
Section 4AOmitted
Section 4BRegistration of dealers
Section 4BBCHAPTER IIA
Section 4CDefinitions
Section 4DLevy of Tax
Section 4EReduction of tax liability

Chapter III— RETURN, ASSESSMENT, PAYMENT, RECOVERY AND COLLECTION OF TAXES

Section 5Levy and collection of tax and penalties
Section 5AExemption of tax in certain circumstances
Section 5BRestriction of registration etc
Section 5CCHAPTER III
Section 6Returns and assessment
Section 7Security deposit
Section 8Self-assessment in the case of certain dealers
Section 8ACancellation of assessments in certain cases
Section 9Payment of tax for entry of goods escaping assessment
Section 10Payment and recovery of tax
Section 10APower to withhold refund in certain cases
Section 11Recovery of tax from certain other persons
Section 11AOmitted

Chapter IV— TAX AUTHORITIES

Section 12Liability of firms

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Legislative Amendment Timeline

Chronological legislative evolution of The Karnataka Tax on Entry of Goods Act, 1979 across statutory gazettes and amending Acts.

Enacted1979

Amendments3

Sections Changed3

Latest2004

Insertionw.e.f. 1.8.2004Gazette: Act 26 of 2004
The Karnataka Tax on Entry of Goods (Amendment) Act, 2004
Affected:Sec. 15B
Insertionw.e.f. 1.4.2003Gazette: Act 7 of 2003
The Karnataka Tax on Entry of Goods (Amendment) Act, 2003
Affected:Sec. 15B
Insertionw.e.f.9.11.1992Gazette: Act 18 of 1989
The Karnataka Tax on Entry of Goods (Amendment) Act, 1989
Affected:Sec. 3BB Sec. 4A
Enactment1979
Act Enacted