Amendment status not verified — confirm the current text below against the official source.
In the Karnataka Sales Tax Act, 1957, it is proposed to amend:— (i) sub-section (1) of section 3B to empower the Commissioner instead of the State Government to specify the functions of the Additional Commissioners. (ii) Explanation to sub-section (1C) of Section 5, to redefine the term silk fabrics with a view to include only such silk fabrics in which proportion of silk is 60% or more by weight of total fibre content so that small time weavers 1957: KAR. ACT 25] Sales Tax 259 who weave the silk sarees of inferior quality with less than 60% silk content and sell to the customers, will get tax relief. (iii) proviso to sub-section (2) of section 6A, to empower the Commissioner to notify any other goods in addition to the goods referred to in the proviso. (iv) sub-section (3) of section 28-A, to empower the officer intercepting any goods vehicle at any place other than a check post or barrier to direct the person incharge or owner of such goods vehicle to take it to the nearest check post or Police Station for the purpose of examining contents in the vehicle; (v) sub-section (4) of section 28-A to provide for levy of minimum penalty and to enhance the upper limit of the penalty. (vi) sub-section (6) of section 28-A, to empower the officer levying penalty to retain the goods vehicle in case of a tanker carrying goods in liquid or gaseous form or to retain the whole goods if it is a single unit and not separable into any part; and to provide for furnishing Bank guarantee in respect of the penalty leviable under the Act. (vii) serial number 3-A of Second Schedule to reduce the tax from 12 per cent to 4 per cent in respect of agricultural implements like cultivators, disploughs etc.,