Amendment status not verified — confirm the current text below against the official source.
The Committee constituted under the proviso to sub-section (2) of section 3 of the Mysore State Legislature (Delegation of Powers) Act, 1971 (23 of 1971), has been consulted before enactment of this measure as a President's Act. Sales Tax [1957: KAR. ACT 25 246 XXII Amending Act 5 of 1972.—In the budget speech, certain changes in the sales tax rates and rationalisation of composition rates have been announced. The Bill is intended to give effect to these changes. Opportunity has been taken to make other amendments with a view to remove certain difficulties and also tighten up the procedure regarding collections. Hence this Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 19th July 1972, as No. 285, at page 9.) XXIII Amending Act 7 of 1972.—Section 13 (3) (b) of the Mysore Sales Tax Act, 1957, authorises recovery of the tax assessed or any other amount due under that Act, on application to any Magistrate, by such Magistrate as if it were a fine imposed by him. Accordingly, for purposes of expeditious recovery of arrears proceedings were being taken by making applications to Magistrates. In a recent case, namely, Messrs, Mohanlal Premchand Vs. Commercial Tax Officer and another [1971 (1) Mysore Law Journal 72], the High Court of Mysore held that under section 32 of the Code of Criminal Procedure, a Magistrate of the First Class has jurisdiction to impose a fee not exceeding two thousand rupees, that the power of the Magistrate under section 386 of the Code of Criminal Procedure to recover the fine was circumscribed by the limits of the power to impose a fine, and that therefore, by assorting to the procedure under section 386 of the Code of Criminal Procedure, a Magistrate under section 13 (3) (b) of the Act, in the absence of any other provisions, cannot recover any amount as if it were a fine, in excess of the limit prescribed under section 32 of the Code of Criminal Procedure; and consequently, quashed the recovery warrants issued by the Magistrate for recovery of the tax exceeding two thousand rupees. Similar orders were passed in other cases. Appeals have been preferred to the Supreme Court questioning the correctness of the decision of the High Court. As the disposal of the appeals by the Supreme Court may take some time, and as the recovery of arrears has to be effected as expeditiously as possible, it is considered necessary to amend the Act to make it clear. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 19th July 1972 as No. 286, at page. 3.) XXIV Amending Act 4 of 1973.—President's Acts 14 of 1971, 16 of 1971, 17 of 1971 and 18 of 1971 had been enacted to raise additional resources for the relief of Bangla Desh Refugees. They expire on 24th March 1973. It is proposed that while the additional levies for the relief of Bangla Desh Refugees may cease, the levies may be retained till 31st March 1974 1957: KAR. ACT 25] Sales Tax 247 to raise additional resources to meet the cost of `People's Housing Programme' to be undertaken by the State Government. Hence the Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 13th March 1973 as No. 253, at page. 5.) XXV Amending Act 7 of 1973.—Sections 14 and 15 of the Central Sales Tax Act 1956 which have a bearing upon sub-section (4) of section 5 of and the Fourth Schedule to the Mysore Sales Tax Act 1957 have been amended by the Central Sales Tax (Amendment) Act, 1972 (Central Act No. 61 of 1972). The gist of the amendments is:— (1) items which are considered as coming within the scope of iron and steel and oilseeds which are declared goods have been exhaustively enumerated; (2) Charcoal is excluded from the purview of coal; (3) the refund of the State tax paid in respect of declared goods which are subsequently sold in the course of inter-State trade have been made subject to the payment of sales tax on the inter-State sale. Sub-section (4) of section 5 and the Fourth Schedule of the Mysore Sales Tax Act 1956 have to be suitably modified to bring them in conformity with the amended provisions of sections 14 and 15 of the Central Sales Tax Act