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Karnataka Sales Tax Act, 1957 Complete Act - Bare Act

StateKarnataka Government
Act Info:
Chapter I
Section 1 - Short title, extent and commencement
Section 2 - Definitions
Chapter II
Section 3 - Appointment of Commissioner, Additional Commissioner, Joint Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioner of Commercial Taxes, a State Representative and Commercial Tax Officer
Section 3A - Instructions to subordinate authorities
Section 3B - Jurisdiction of officers
Section 3C - Change of incumbent of an office
Section 4 - Omitted
Chapter III
Section 5 - Levy of tax on sale or purchase of goods
Section 5A - Taxation of Industrial Inputs
Section 5B - Levy of tax on transfer of property in goods (whether as goods or in some other form) involved in the execution of works contracts
Section 5C - Levy of tax on the transfer of the right to use any goods
Section 6 - Levy of purchase tax under certain circumstances
Section 6A - Burden of proof
Section 6B - Levy of turnover tax
Section 6BB - Omitted
Section 6C - Omitted
Section 6D - Levy of cess
Section 7 - Liability to taxation under this Act of transactions
Section 8 - Exemption of tax
Section 8A - Power of State Government to notify exemptions and reductions of tax
Section 9 - Act to apply to non--resident dealers with certain modifications and additions
Chapter IV
Section 10 - Registration of dealers, commission agents, etc
Section 10A - Procedure for registration
Section 10B - Suo motu registration
Section 11 - Agents liable to pay tax
Chapter V
Section 12 - Returns and assessment
Section 12A - Assessment of escaped turnover
Section 12AA - Assessment in cases of price variation or price revision
Section 12B - Payment of tax in advance
Section 12C - Summary assessment of certain dealers
Section 12D - Cancellation of assessment in certain cases
Section 12E - Assessment of corporate bodies
Section 13 - Payment and Recovery of Tax
Section 13A - Payment of interest
Section 13B - Power to withhold refund in certain cases
Section 13C - Purchase by the State Government in auction of property
Section 13D - Special powers for recovery of amounts due to Government
Section 14 - Recovery of tax or penalty or any other amount from certain other persons
Section 14A - Issuance of Clearance Certificates to registered dealers
Section 15 - Tax payable on transfer of business, etc
Section 16 - Assessment of legal representatives
Section 17 - Composition of Tax [x x x]
Section 17A - Rounding off of tax, etc.
Section 18 - Collection of tax by dealers
Section 18A - Penalty for collection in contravention of section 18
Section 18 - Payment and disbursement of amounts wrongly collected by dealer as tax
Section 19 - Certain dealers to collect and pay tax
Section 19A - Deduction of tax at source in case of works contract
Section 19 - Deduction of tax at source in other cases
Section 19B - Power of Government to notify deferred payment of tax, etc., for sick industries and riot affected industries
Section 19C - Power of Government to notify exemption of tax or deferred payment of tax for new industries
Chapter VI
Section 20 - Appeals
Section 21 - Revisional powers of [x x x] Joint Commissioners
Section 21A - Deferment of refund in certain cases
Section 22 - Appeal to the Appellate Tribunal
Section 22A - Revisional powers of Additional Commissioner and Commissioner
Section 22B - Limitation in regard to passing of orders in respect of certain proceedings
Section 23 - Revision by High Court in certain cases
Section 24 - Appeal to High Court
Section 24A - Objections to Jurisdiction
Section 25 - Petitions, applications and appeals to High Court to be heard by a Bench of not less than two Judges
Chapter VII
Section 25A - Rectification of mistakes
Section 25B - Levy of tax on Sugarcane
Section 26 - Accounts to be maintained by dealers
Section 26A - Audit of account
Section 27 - Certain dealers to issue 1[and obtain] Bill or Cash Memorandum
Section 28 - Powers to order production of accounts and powers of entry, inspection and seizure
Section 28A - Establishment of checkpost or barrier and inspection of goods while in transit
Section 28AA - Transit of goods by road through the State and issue of transit pass
Section 28AAA - Power to purchase in case of under valuation of goods to evade tax
Section 28B - Forwarding agency, etc., to declare and submit returns
Section 28C - Submission of certain records, by owners, etc., of goods vehicles and boats
Section 29 - Offences and penalties
Section 30 - Cognizance of offences
Section 31 - Summary disposal of certain cases
Section 31 - Composition of offences
Section 31A - Offences by Companies
Section 32 - Assessment, etc., not to be questioned in prosecution
Section 33 - Bar of certain proceedings
Section 34 - Limitation for certain suits and prosecutions
Section 35 - Courts not to set aside or modify assessments except as provided in this Act
Section 36 - Appearance before any Authority in proceedings
Section 36A - Power to summon persons to give evidence
Section 37 - Disclosure of information respecting assessees
Section 38 - Power to make Rules
Section 39 - Laying of rules and notifications before the State Legislature
Section 40 - Repeal and savings
Section 41 - Power to remove difficulties
Section 42 - Provisions relating to Appellate Tribunal
Section 43 - Assessments to tax or taxes in certain cases

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