Notification No.FD 218 CSL 2003, dated 26th September, 2003
Whereas, the draft of the following rules further to amend the Karnataka Sales Tax Rules, 1957 was published as required by Section 38 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), in Notification No. FD 218 CSL 03 in Part IV-A of the Karnataka Gazette, Extraordinary No. 1041, dated 3rd September, 2003, inviting objections or suggestions from all persons likely to be affected thereby within fifteen days from the date of its publication.
And whereas, the said Gazette was made available to the public on 3rd September 2003.
And whereas, no objections and suggestions have been received by the Government.
Now, therefore, in exercise of the powers conferred by Section 38 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), the Government of Karnataka hereby makes the following rule, namely:-
1. Title and commencement - (1) These rules may be called the Karnataka Sales Tax (Second Amendment) Rules, 2003.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. Amendment of Rule 39-A:- In Rule 39-A of the Karnataka Sales Tax Rules, 1957, in sub-rule(1), the following provisos shall be inserted, namely:-
"Provided that a dealer eligible for reimbursement of tax paid by him on purchase of copra as a first dealer in the State under sub-section (4) of Section 5 shall be permitted to adjust the said amount towards the amount of tax payable by him for any month or year, under the Act or the Central Sales Tax Act, 1956 (Central Act 74 of 1956), on the basis of the statement or annual return submitted for such month or year notwithstanding the eligibility of the dealer to claim refund of any unadjusted amount, under this rule:
Provided that the Assessing Authority may after giving the dealer a reasonable opportunity of being heard, reject any claim for reimbursement by way of adjustment, if the statement filed appears to involve any mistake apparent on record or appears to be incorrect or incomplete based on any information available on record.
Provided further that the Assessing Authority may after giving the dealer a reasonable opportunity of being heard, withdraw any reimbursement allowed if it has reason to believe that it has been wrongly allowed."