The Kamataka Taxation Laws (Second Amendment) Act 2013

KARNATAKA ACT NO 53 OF 2013

(First Published in the Karnataka Gazette Extra-ordinary on the Thirty First day of July, 2013)

(Received the assent of the Governor on the Thirty First day of July, 2013)

An Act further to amend certain taxation laws in force in the State of Karnataka.

Whereas it is expedient further to amend certain taxation laws for the purposes hereinafter appearing;

Be it enacted by the Karnataka State Legislature in the Sixty Fourth year of the Republic of India, as follows.-

1. Short title and commencement.-

(1) This Act may be called the Karnataka Taxation Laws (Second Amendment) Act, 2013.

(2) It shall come into force with effect from the First day of August, 2013.

2. Amendment of Karnataka Act 25 of 1957.-

In the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), in section 4, after sub-section (12), the following shall be inserted, namely:-

"(13) Notwithstanding any clarification or any ruling given by the 'Authority for Clarification and Advance Rulings' under sub-section (7) pertaining to any particular goods, the rate of tax payable in respect of such goods by the applicant shall be at such rate as may be clarified by the Commissioner under sub-section (2) of section 3-A, from the date of its publication in the official Gazette."

3. Amendment of Karnataka Act 30 of 1958.-

In the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), in section 4-AA, in the table,

(i) in the entries relating to serial number (a), in column (3), for the words "one rupee and fifty paise", the words "three rupees" shall be substituted;

(ii) in the entries relating to serial number (b), in column (3), for the words "one rupee", the words "two rupees" shall be substituted.

4. Amendment of Karnataka Act 35 of 1976.-

In the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), in the schedule, in the entries relating to serial number 4, in column (2), for the letters and figures "Rs.36,000", occurring in two places, the letters and figures "Rs. 1,20,000" shall respectively be substituted.

5. Amendment of Karnataka Act 27 of 1979.-

In the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), in section 12-C, after sub-section (2), the following shall be inserted, namely: -

"(3) Notwithstanding any clarification or any ruling given by the Authority for Clarification and Advance Rulings' under sub-section (1) pertaining to any particular goods, the rate of tax payable in respect of such goods by the applicant shall be at such rate as may be clarified by the Commissioner under sub-section (7) of section 12, from the date of its publication in the official Gazette."

By Order and in the name of the Governor of Karnataka,

K.S. MUDAGAL

Secretary to Government (i/c)

Department of Parliamentary Affairs and Legislation