Vidhi Codex

The Karnataka Tax on Entry of Goods Act, 1979

The Karnataka Tax on Entry of Goods Act, 1979

Tax197950 of 68 sections available4 chapters

This Act levies a tax on the entry of goods into local areas in Karnataka for consumption, use or sale. Registered dealers collect and pay the tax, and the Act covers registration, reduction of tax liability, exemptions, and the collection of tax and penalties.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

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

Chapter II LEVY OF TAX →

  1. 3Levy of tax
  2. 3ACollection of tax by registered dealer
  3. 3BPenalty for collection in contravention of section 3A
  4. 3AACollection of tax by Central Government or State Government
  5. 3BBProvided that no prosecution for an offence under section 21 shall be instituted in respect of the same contravention for which a penalty has been imposed under this section.
  6. 4Registration of dealers
  7. 4ADefinitions
  8. 4BLevy of Tax
  9. 4CLevy and collection of tax and penalties
  10. 4DExemption of tax in certain circumstances
  11. 4ERestriction of registration etc
  12. 4BBReduction of tax liability

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

  1. 5Returns and assessment
  2. 5ASecurity deposit
  3. 5BSelf-assessment in the case of certain dealers
  4. 5CCancellation of assessments in certain cases
  5. 6Payment of tax for entry of goods escaping assessment
  6. 7Payment of tax in advance
  7. 8Payment and recovery of tax
  8. 8APower to withhold refund in certain cases
  9. 9Recovery of tax from certain other persons
  10. 10Omitted Omitted.
  11. 10AAssessment of legal representative
  12. 11Tax payable on transfer of business, etc
  13. 11APower of State Government to exempt or reduce tax

Chapter IV TAX AUTHORITIES →

  1. 12The Authorities

Some statutory text is still being prepared for this language version.

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