Vidhi Codex

The 1[Karnataka] Sales Tax Act, 1957

The 1[Karnataka] Sales Tax Act, 1957

Tax195767 sections6 chapters

The Karnataka Sales Tax Act, 1957 provides the statutory framework for levying and collecting sales tax, purchase tax, and associated cesses on commercial transactions within Karnataka. It applies to business entities, manufacturers, millers, casual traders, and dealers involved in the sale, purchase, or transfer of goods and works contracts. By establishing rules for dealer registration, monthly return filings, tax assessments, advance tax payments, advance rulings, and dispute settlements, the law establishes administrative compliance mechanisms for commercial operations. It matters because it ensures revenue generation for the state government to fund public services and infrastructure while providing structured procedures for business taxation.

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Chapter II Chapter II →

  1. 4Re-numbered by Act 9 of 1970 w.e.f. 1.4.1970.
  2. 4ADefinitions.- In this chapter, unless the context otherwise requires,-
  3. 4BConstitution of Sales Tax Settlement Commission.- (1) The
  4. 4CPlace of sitting of Settlement Commission.- The Settlement
  5. 4DDecision to be by majority
  6. 4EApplication for settlement of cases
  7. 4FProcedure on receipt of an application
  8. 4JPowers and procedure of Settlement Commission
  9. 4KInspection, etc., of reports
  10. 4LPower of Settlement Commission to grant immunity from prosecution and penalty
  11. 4MPower of Settlement Commission to send a case back if the
  12. 4NOrder of settlement to be conclusive
  13. 4OProceedings before Settlement Commission to be judicial proceedings

Chapter III Chapter III →

  1. 5Levy of tax on sale or purchase of goods.-
  2. 6Levy of purchase tax under certain circumstances
  3. 7Liability to taxation under this Act of transactions
  4. 8Exemption of tax.-
  5. 9Act to apply to non-resident dealers with certain modifications and additions

Chapter IV Chapter IV →

  1. 10Registration of dealers, commission agents, etc
  2. 11Agents liable to pay tax

Chapter V Chapter V →

  1. 12Returns and assessment.-
  2. 13Payment and Recovery of Tax.-
  3. 14Recovery of tax
  4. 15Tax payable on transfer of business, etc.-
  5. 16Assessment of legal representatives
  6. 17Composition of Tax
  7. 18Collection of tax by dealers
  8. 19Certain dealers to collect and pay tax

Chapter VI Chapter VI →

  1. 20Appeals.-
  2. 21Revisional powers of
  3. 22Appeal to the Appellate Tribunal.-
  4. 23Revision by High Court in certain cases.- (1) Within
  5. 24Appeal to High Court.- (1) Any assessee objecting to
  6. 25Petitions, applications and appeals to High Court to be heard by a

Chapter VII Chapter VII →

  1. 25ARectification of mistakes.- (1) With a view to rectifying any mistake
  2. 26Accounts to be maintained by dealers.- (1)
  3. 27Text of notification is at the end of the Act.
  4. 28Powers to order production of accounts and powers of entry, inspection and seizure
  5. 28AAAPower to purchase in case of undervaluation of goods
  6. 29Offences and penalties.- (1) Any person who,
  7. 30Cognizance of offences
  8. 30ASummary disposal of certain cases
  9. 31Composition of offences
  10. 31AOffences by Companies
  11. 32Assessment, etc., not to be questioned in prosecution
  12. 33Criminal Court in any prosecution or other proceeding whether under this Act or otherwise.
  13. 34Limitation for certain suits and prosecutions
  14. 35Government 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.
  15. 36Appearance before any Authority in proceedings
  16. 37Disclosure of information respecting assessees.- (1) (a)
  17. 38Power to make Rules
  18. 39Laying of rules and notifications before the State
  19. 40Repeal and savings
  20. 41Power to remove difficulties
  21. 42Act, as appear to it to be necessary or expedient for removing the difficulty.
  22. 43Assessments to tax or taxes in certain cases.-

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