Amendment status not verified — confirm the current text below against the official source.
Certain consequential amendments are also made (Obtained from LA Bill No. 23 of 1996.) LXIII Amending Act 7 of 1997.—It is considered necessary to amend the Karnataka Tax on Luxuries (Hotels, Lodging Houses and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976 (Karnataka Act 35 of 1976), the Karnataka Excise Act 1966 (Karnataka Act 21 of 1966), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Mysore Betting Tax Act 1932 (Mysore Act IX of 1932), and to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence the Bill. (Obtained from LA Bill No. 12 of 1997.) LXIV Amending Act 18 of 1997.—It is considered necessary to amend the Karnataka Sales Tax Act, 1957 to reflect the clear intention of the Budget speech for the year 1997_98. x x x Hence the Bill. Sales Tax [1957: KAR. ACT 25 260 (Obtained from LA Bill No. 35 of 1997.) LXV Amending Act 3 of 1998.— It is considered necessary to amend the Karnataka taxation Laws Amendment Act, 1997 (Karnataka Act 7 of 1997), the Karnataka Tax on Entry of Goods Act 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on Luxuries (Hotel, Lodging Housed and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 30 of 1958), the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) and to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Obtained from L.A. Bill No. 6 of 1998.) LXVI Amending Act 20 of 1998.—It is considered necessary to amend the Karnataka Sales Tax Act 1957 (Karnataka Act 25 of 1957) and the Karnataka Entertainments Tax Act 1958 (Karnataka Act 32 of 1958) to provide for exemption for certain State public undertakings engaged in manufacturing activities from deducting Tax under section 19-AA, to authorise the Joint Commissioners of Commercial Taxes to permit prosecutions under section 29(2), to increase the composition amount to be on par with the other penalties under the Karnataka Sales Tax Act 1957 (Karnataka Act 25 of 1957), and to provide relief to cinema theatres in respect of Show Tax under the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 32 of 1958). Hence the Bill. (Published in Karnataka Gazette (Extraordinary) Part IV-2A dated 25th May 1998 as No. 601 at page 13.) LXVII Amending Act 4 of 1999.—It is considered necessary to amend the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Tax on entry of goods Act 1979 (Karnataka Act 27 of 1979) the Karnataka Tax on Luxuries (Hotel, Lodging Housed and Marriage Halls) Act, 1979 (Karnataka Act 22 of 1979) and the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 30 of 1958) to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Obtained from L.A. Bill No. 6 of 1999.) 1957: KAR. ACT 25] Sales Tax 261 LXVIII Amending Act 18 of 1999.— It is considered necessary to amend the Karnataka Sales tax Act, 1957 (Karnataka Act 25 of 1957), the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957) and to give effect to the proposals made to the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Further it is considered necessary to amend the Karnataka Tax on Entry of Goods Act, 1979 to clarify that the term "agricultural produce" does not include beedi leaves. Hence the Bill. (Obtained from L.A. Bill No. 20 of 1999.) LXIX Amending Act 5 of 2000.—It is considered necessary to amend the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957), the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979) and the Karnataka Entertainment Tax Act, 1958 (Karnataka Act 30 of 1958) to give effect to the proposals made in the Budget Speech and matters connected therewith. Certain consequential amendments are also made. Hence, the Bill. (Obtained from L.A. Bill. No. 6 of 2000.) LXX Amending Act 9 of 2000.— In the meeting of Chief Ministers and Finance ministers held on 16.11.1999 a consensus was arrived to adopt floor rates recommended by the State Finance Minister's Committee 1995 with effect from the first day of January 2000. Accordingly to give effect to the decision taken in the aforesaid meting, it was considered necessary to amend the Second, Third, Fourth and Fifth Schedules to the karnataka Sales tax Act, 1957, by changing the rates of tax on several commodities. Since the matter was urgent and both the Houses of Legislature were not in session, the Karnataka Sales Tax (Amendment) Ordinance, 1999 (Karnataka Ordinance No. 8 of 1999) was promulgated to achieve the object. This Bill seeks to replace the said Ordinance. (Obtained from L.A. Bill No. 9 of 2000.) LXXI Amending Act 21 of 2000.— Representation were made to the Government by the manufactures, Wholesales and Retail Traders of Liquor for Merger of Sales tax with the Excise duty, since for payment of Sales Tax and Excise duty, the trade has to deal with two Departments resulting in Sales Tax [1957: KAR. ACT 25 262 administrative and procedural difficulties and inconvenience. Further merger of sales tax with excise duty will simplify the procedural complication etc. On examination of the above representations the Government considered it necessary to amend the Karnataka Sales Tax Act, 1957 and the Karnataka excise Act, 1965, to provide for, (i) levy of additional excise duty on the value, cost or price of the excisable article. (ii) recovery of sales tax arrears as arrears of excise revenue. (iii) treating tax or other amount due as arrears of excise revenue for the purpose of recovery of such tax or other amount due. Hence the Bill. (Obtained from L.A. Bill No. 38 of 2000.) LXXII Amending Act 25 of 2000.— In keeping with the decision taken in the Chief Ministers and Finance Ministers Conference held on 16.11.1999 at New Delhi, to adopt floor rates recommended by the State Finance Ministers' Committee were made to the Karnataka Sales Tax Act, 1957. Subsequently, in the meeting of the Standing Committee of State Finance ministers held on 7.6.2000 and 22.6.2000, it has been decided that there should be 100% compliance by all the States concerned with regard to implementation of floor rates and that any deviation would be viewed seriously and such non-compliance would result in withholding of 25% Central Assistance. Since, it was found that there was deviation in respect of twenty commodities, action had been already taken issue notification under the Karnataka Sales tax Act, 1957 regarding some of the items. However the rates of Sales Tax in respect of certain items like Teleprinter, Narcotics, marble tiles and silk yarn etc., were required to be revised. Therefore, it was considered necessary to further amend the second and fifth Schedule of the Karnataka Sales Tax Act, 1957 to implement the uniform floor rates of tax of those commodities to ensure 100% compliance of uniform floor rates. Since the matter was urgent and the Karnataka Legislative Council was not in session, the Karnataka Sales Tax (Amendment) Ordinance, 2000 (Karnataka Ordinance 5 of 2000) was promulgated to achieve the above object. Hence the Bill. (Obtained from L. A. Bill No. 27 of 2000.) LXXIII Amending Act 5 OF 2001.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka 1957: KAR. ACT 25] Sales Tax 263 Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979), the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) and the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957). Certain consequential amendments are also made. Hence the Bill. (Vide L.A.Bill No. 7 of 2001) LXXIV Amending Act 5 of 2002.- It is considered necessary to amend the Karnataka Agriculture Income Tax, 1957, the Karnataka Sales Tax Act, 1957, the Karnataka Taxes on Luxuries Act, 1979, the Karnataka Taxes on Entry of Goods Act, 1979 and the Karnataka Entertainment Tax Act, 1958 to give effect to the proposal made in the Budget speech and matters connected therewith. Certain consequential and incidental amendments are also made. Hence the Bill. (L.A. Bill No. 12 of 2002) LXXV Amending Act 7 of 2003.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Karnataka Agricultural Income Tax Act, 1957, the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976, the Karnataka Tax on Luxuries Act, 1979, the Karnataka Tax on Entry of Goods Act, 1979 and the Karnataka Electricity (Taxation on Consumption) Act, 1959. Hence the Bill. [L.A. Bill No. 9 of 2003] (Entries 46, 52, 53, 54, 60 and 62 of List-II of the Seventh Schedule to the Constitution of India) LXXVI Amending act, 13 of 2003.- it is considered necessary to prepare upto date codal volumes of the karnataka acts and to repeal all the spent acts and amendment acts from time to time. The Government constituted One-man Committee for the above purpose. The Committee has reviewed the Karnataka Acts for the period from 1.11.1956 to 31.12.2000 and has proposed the "Repealing and Amending Bill, 2002" which seeks to repeal the following types of Acts,- Sales Tax [1957: KAR. ACT 25 264 (i) Acts which amended the Karnataka Acts whether they are now in force or not; (ii) Acts which amended regional Acts which are no longer in force; (iii) Appropriation Acts as they are spent Acts; (iv) Acts which have been struck down or by necessary implication struck down by the Courts; (v) Acts which are by implication repealed by Central Acts; (vi) Acts which are temporary and spent enactments; and (vii) Acts which amend the Central Acts and regional Acts which are in force. The Bill does not include Acts which are already repealed expressly. This Bill also seeks to amend certain Acts which are considered necessary. Hence the Bill. [L.C. BILL No. 4 OF 2002] [Various entries of List II and III of the Seventh Schedule] LXXVII Amending Act 30 of 2003.- In view of deferment of implementation of the Value Added Taxation System in the State it is considered necessary to amend the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), to provide for revision of Sales tax rates on certain commodities from two, four, eight, twelve and fifteen per cent to four, five, nine, thirteen and sixteen per cent which would be close to the tax rate prevalent prior to the year 2002-