Amendment status not verified — confirm the current text below against the official source.
Amendment of Karnataka Act 27 of 1979.- In the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979),- (1) in section 4, in sub-section (1), after the proviso, the following proviso shall be inserted, namely:- “Provided further that the Commissioner may notify the website in which an application shall be made electronically.” ; (2) in section 18-B,- (i) in sub-section (1), for the word, figure and letter “Section 28-A”, the words, figures and letter “Section 28-A of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) or sub-section (3) of Section 53 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004)” shall be substituted; 13 (ii) for the Explanation at the end, the following shall be substituted, namely:- “Explanation.- In case where a vehicle owned by a person is hired for transportation of goods by some other person including a transporting or any other similar agency, both the persons shall for the purposes of this Section, be deemed to be the owner of the vehicle, and shall be jointly and severally liable to pay any amount of tax or penalty payable.”