Amendment status not verified — confirm the current text below against the official source.
Amendment of Karnataka Act 22 of 1979.- In the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979),- (1) in section 2, after clause (1-C), the following shall be inserted, namely:- “(1-D) “Additional Commissioner” means the Additional Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) or the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004); ” (2) in section 4-A, after sub-section (1), the following proviso shall be inserted, namely:- “Provided that the Commissioner may notify the website in which an application for registration shall be made electronically in the manner specified in the said notification.” (3) in section 10,- (i) in the title for the words “Joint Commissioner and ”, the words and punctuation mark “Joint Commissioner, Additional Commissioner and ” shall be substituted; (ii) after sub-section (1), the following shall be inserted, namely:- “(1-A) The Additional Commissioner may of his own motion, call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by any officer, who is not above the rank of a Joint Commissioner, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding insofar as it is 12 prejudicial to the interest of revenue, and pass such orders with reference thereto as he thinks fit.” (iii) in sub-section (2), for the words “Joint Commissioner”, the words “Additional Commissioner” shall be substituted; (iv) in sub-section (3), for the words, brackets and figures “sub-sections (1) and (2)”, the words, brackets, figures and letter “sub-sections (1), (1-A) and (2) ” shall be substituted; (v) in sub-section (4), for the words, brackets and figures “sub-section (1) or (2)”, the words, brackets, figures and letter “sub-section (1), (1- A) or (2) ” shall be substituted; (vi) in sub-section (6), for the words, brackets and figures “sub-section (1)”, the words, brackets, figures and letter “sub-section (1) or (2)” shall be substituted. (vii) in the Explanation I, for the words “the Joint Commissioner”, the words “the Additional Commissioner or the Joint Commissioner” shall be substituted. (4) for section 12-A, the following shall be substituted, namely:- “12-A. Power of State Government to exempt or reduce tax or permit payment of composition amount.- The State Government may, if in its opinion, it is necessary in the public interest so to do, by notification and subject to such restrictions and conditions and for such period as may be specified in the notification,- (a) exempt or reduce the tax payable under this Act in respect of specified class of hotels, marriage halls, clubs and hospitals; and, (b) permit payment of an amount by way of composition in lieu of the tax payable under this Act in respect of specified class of hotels.”