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The Karnataka Sales Tax (4th Amendment) Ordinance 1975 was promulgated to give effect to the above proposals. The Bill is to replace the Ordinance. (Published in Karnataka Gazette Part IV-2A dated 22nd January 1976, at page. 12_13.) XXXI Amending Act 17 of 1976.—It is proposed to enlarge the scope of certain terms like `business', `dealer' and `Miller' so as to facilitate the collection of tax on certain types of transactions. It is also proposed to raise the concessional rate of tax on component parts. A provision has also been incorporated for the publication of the names of tax defaulters. The Karnataka Sales Tax (Amendment) Bill, 1976 gives effect to the above proposals. Hence this Bill. (Obtained from LA Bill No. 15 of 1976.) Sales Tax [1957: KAR. ACT 25 250 XXXII Amending Act 34 of 1976.—In order to augment the revenues of the State, it is proposed to increase the rates of Sales Tax on certain commodities. It is also proposed to levy a sales tax of 40 per cent on articles of food and drink consumed during Cabaret Shows. Section 6B of the Karnataka Sales Tax Act, 1957, introduced by Act No. 16 of 1975 with effect from 1st April 1975, authorises the levy of additional tax at 10 per cent on the Karnataka Sales Tax payable by dealers with a turnover of Rs. 10 lakhs and above. This section authorises levy of additional tax in respect of tax payable under section 5 or section 6, but does not cover tax payable under section 25B. This was not the intention at the time of introducing section 6B. The Act is proposed to be amended to extend the levy of additional tax to the tax payable under section 25B also. Hence this Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 30th March 1976 as No.1745 at page. 4.) XXXIII Amending Act 78 of 1976.—Consequent upon the Central Sales Tax (Amendment) Act, 1976 (Central Act No. 103 of 1976) amending certain provisions of the Central Sales Tax Act, 1956 and shifting some of the Food grains and pulses to the category or declared goods, consequential amendments to the relevant provisions of the Karnataka Sales Tax Act, 1957 had to be effected. As the State Legislature was not in session, these amendments had to be carried out by an Ordinance and accordingly Karnataka Sales Tax (Fourth Amendment) Ordinance, 1976 (No. 22 of 1976) was promulgated. This bill seeks to replace the above Ordinance. Opportunity is also taken to carry out amendments to certain provisions of the Act with a view to removing certain legal infirmities. Cereals and pulses which are not specifically covered by the Ordinance, and `Chunni' of pulses have also been shifted from multipoint to single point scheme of taxation in consonance with the State's policy to shift as many commodities to single point levy as may be possible. (Obtained from LA Bill No. 51 of 1976.) XXXIV Amending Act 17 of 1977.—At present, additional tax is leviable under section 6B of the Karnataka Sales Tax Act, 1957 on dealers liable to pay tax under section 5 or under section 6 and whose total turnover is ten lakhs of rupees or more in a year, the rate of tax being 10 per cent of the sales tax or purchase tax or both payable by such dealers. In order to augment the revenues of the State, it is now proposed to extend this to dealers whose total turnover is five lakhs of rupees or more but is less than ten lakhs of rupees in a year and the rate of additional tax proposed for this 1957: KAR. ACT 25] Sales Tax 251 group is seven and half per cent of the sales tax or purchase tax or both payable by such dealers. Hence the Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 1st April 1977 as No. 258 at page 3.) XXXV Amending Act 18 of 1978.—In order to rationalise taxation structure it is proposed to make certain modifications in the Schedule to the Act. It has been considered necessary to remove certain practical difficulties experienced in working out the provisions of the Karnataka Sales Tax Act. It is also proposed to raise the rates of Sales Tax of certain commodities in keeping with the rates on these items in the neighbouring States of Tamil Nadu, Kerala and Andhra Pradesh. Hence this Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 11th August 1978 as No. 1143 at page 11.) XXXVI Amending Act 21 of 1979.— In order to augment the revenues of the State it is proposed to second taxation and other laws. Opportunity is taken to make some other amendments also. Hence this Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A dated 27-3-1979 as No. 259). XXXVII Amending Act 14 of 1980.—To augment the revenue of the State and to further rationalise the taxation structure, it is proposed to make certain amendments to the Karnataka Entertainments Tax Act, 1958, the Karnataka Forest Act, 1963 and the Karnataka Sales Tax Act, 1957. Hence the Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 14th March 1980 as No. 192 at page 5.) XXXVIII Amending Act 7 of 1981.—The Minister for Finance has, in his budget speech for 1981_82, announced various measures to augment the Sales Tax [1957: KAR. ACT 25 252 State's revenue by selectively fixing or raising the rates of sales tax in respect of certain items, combat the problem of tax evasion and obviate some of the hardships caused to small/petty dealers. The present Bill seeks to achieve the objectives contained in the budget speech. Opportunity has also been taken to introduce certain other necessary and consequential amendments and to remove certain difficulties experienced by the Government in the administration of the Act. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 28th March 1981 as No. 215.) XXXIX Amending Act 13 of 1982.—In the budget speech for the year 1982_83, the Hon'ble Minister of Finance and Tourism, has indicated several proposal in order to augment the revenue of the State. This Bill seeks to give effect to the said proposals. Opportunity is taken to make some other minor amendments. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 27th March 1982 as No. 223 at page 31.) XL Amending Act 3 of 1983.—This Bill seeks to exempt Department of the Central and all State Governments, including those of the Government of Karnataka from the levy of turnover tax with effect from 1st April 1982; to shift the point of incidence of tax in respect of iron and steel scrap to counter bill-trading activities of certain unscrupulous dealers; and to modify entry 8-A of the V Schedule to remove certain doubts with reference to the levy or otherwise of tax in respect of certain varieties of textile fabrics which have not been subjected to Additional Excise Duty under Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957). As both Houses of the State Legislature were not in Session and Ordinance was promulgated. This Bill seeks to replace the said Ordinance. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 24th November 1982 as No. 816 at page. 5.) XLI Amending Act 10 of 1983.—The Bill seeks to give effect to the taxation proposals contained in the Finance Minister's Budget Speech for 1983_84 in relation to sales tax. Opportunity is also taken to introduce certain other necessary and consequential Amendments to the provisions of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) in order to plug certain loop-holes leading to tax avoidance/evasion and to rationalise the system of penalties etc.— 1957: KAR. ACT 25] Sales Tax 253 (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 29th March 1983 as No. 203 page 20.) XLII Amending Act 23 of 1983.— Under the existing provisions of the Bill Agent is taxed as qua-agent and not as a dealer. The agent's liability is, therefrom, co-extensive with that of his principal and if the principal cannot be taxed in respect of a transaction his agent also cannot be taxed. It is proposed to modify the applicability of law of agency to the assessments under the Bill by providing that the turnover effected by the Agents, who is also a dealer under the Bill, shall be deemed to be his own turnover for the purposes of levying tax. Opportunity is also taken to make certain other amendments with a view to rationalising and streamlining the other provisions of the Bill. (Published in the Karnataka Gazette (Extraordinary) Part IV-2A dated 22.09.1983 as No.835). XLIII Amending Act 8 of 1984.— In the Budget Speech for the year 1984-85 the Chief Minister has indicated several proposals in order to streamline the taxation structure keeping in view the recommendations of the Karnataka Taxation Review Committee to augment the revenues of the State. Opportunity is also taken to make amendments to Act to rectify anomalies. Hence the Bill. (Obtained from L.A. Bill No. 25 of 1984) XLIV Amending Act 27 of 1985.—It is proposed in the Budget speech for the year 1985_86, to levy tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of work contract, on the transfer of the right to use goods, on the delivery of goods on hire purchase or any other kind of payment by installments; for payment of interest for belated refunds; to prescribe time limit for concluding assessments; to simplify summary assessments; and to give certain concessions and reliefs. Hence this Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 1st August 1985 as No. 415 at page 28.) XLV Amending Act 9 of 1986.—To give effect to the proposals made in the budget speech it is proposed to amend the Sales Tax Act, 1957. Sales Tax [1957: KAR. ACT 25 254 Opportunity is taken to make some other amendment to streamline the administration. Hence the Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 14th March 1986 as No. 194 at page 52.) XLVI Amending Act 36 of 1986.— The Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) is proposed to be amended to enable the Commissioner taxes, to stay the operation of the orders passed by the sub- ordinate officers which are prejudicial to the interest of Government Revenue and to authorise the Commissioner to empower an officer not below the rank of a Commercial Tax Officer to function as a State Representative before the Karnataka Appellant Tribunal. Further, it is proposed to provide for exempting poultry farmers, for liability to registration. (Obtained from L.A. Bill No. 51 of 1986) XLVII Amending Act 14 of 1987.—To give effect to the proposals made in the Budget speech it is proposed to amend the Karnataka Sales Tax Act