Vidhi Codex

Bare Act

The Karnataka Special Tax on Entry of Certain Goods Act, 2004

Tax200415 sections5 chapters

The Karnataka Special Tax on Entry of Certain Goods Act, 2004 is a state legislation designed to levy a tax on certain goods entering Karnataka. The Act applies to the entire state and manages the framework for who pays the tax ("Assessee") and which authority is responsible for assessing and collecting it ("Assessing Authority"). Its purpose is to regulate the inward flow of specific commodities and ensure revenue generation for the state.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement
  2. 2Definitions

Chapter II LEVY OF TAX →

  1. 3Levy and collection of tax
  2. 4Reduction in tax liability
  3. 5Power to exempt tax

Chapter III TAX AUTHORITIES, RETURNS, ASSESSMENTS, PAYMENTS, RECOVERY, etc. →

  1. 6Tax authorities, returns, assessments, payments, recovery, etc.
  2. 7Burden of proof
  3. 8Protection of action in good faith
  4. 9Courts not to set aside or modify assessment, except, as provided in this Act

Chapter IV OFFENCES AND PENALTIES →

  1. 10Offences and penalties
  2. 11Offences by companies
  3. 12Cognizance of offences
  4. 13Compounding of offences

Chapter V MISCELLANEOUS →

  1. 14Power to remove difficulties
  2. 15Power to make rules

PDF: pending for this language.