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ET2006-09
NOTIFICATION
NO. FD 15 CET 2006, Bangalore, dated:23 .08.2006
The draft of the following rules further to amend the Karnataka Tax on Entry of Goods Rules, 1979 which the Government of Karnataka proposes to make in exercise of the powers conferred by Section 30 of the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979) is hereby published as required by sub-section (1) of the said section for the information of all persons likely to be affected thereby and notice is hereby given that the said draft will be taken into consideration after ten days from the date of its publication in the Official Gazette.
Any objection or suggestion, which may be received by the State Government from any person with respect to the said draft before the expiry of the period specified above, will be considered by the State Government. Objections or suggestions may be addressed to the Principal Secretary to the Government, Finance Department, Vidhana Soudha, Bangalore-560 001.
DRAFT RULES
1. Title and commencement.-
 (1) These rules may be called the Karnataka Tax on Entry of Goods (Amendment) Rules, 2006.
 (2) They shall be deemed to have come into force with effect from the first day of May, 2006.
2. Amendment of rule 3.-
In the Karnataka Tax on Entry of Goods Rules, 1979 (hereinafter referred to as the said rules), for rule 3, the following shall be substituted, namely:-
“3. Registering Authority and Assessing Authority.-
 (1)The officer empowered to be the Registering Authority under the Karnataka Valued Added Tax Act, 2003 (Karnataka Act 32 of 2004) and the rules made thereunder in respect of any dealer, shall be the Registering Authority appointed/notified under the Act..
 (2)The Registering Authority in respect of any dealer shall be the Assessing Authority in respect of such dealer”.
3. Amendment of rule 4.- In rule 4 of the said rules,
 (1)in sub-rule (2), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that in respect of any dealer liable to get himself registered under the Act and already registered or seeking registration under the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), shall make an application for registration in the form specified under the Karnataka Value Added Tax Rules, 2005.”;
 (2)after sub-rule (4), the following proviso shall be inserted, namely:-
 “Provided that in respect of any dealer registered under the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the certificate of registration shall be in the form prescribed under the Karnataka Value Added Tax Rules, 2005.”
4. Amendment of rule 7.-
In rule 7 of the said rules, after the third proviso, the following proviso shall be substituted, namely:-
“Provided also that a dealer liable to submit the statement under this sub-rule and registered under the provisions of the Karnataka Value Added Tax Act, 2003(Karnataka Act 32 of 2004), shall file such statement in such form and within such period as prescribed under the Karnataka Value Added Tax Rules, 2005 accompanied by the amount of tax payable under the Act in the manner specified in this sub-rule.”
5. Amendment of rule 8.-In rule 8 of the said rules, the following proviso shall be inserted, namely:-
“Provided that in the case of a dealer liable to submit the return under section 5 and registered under the provisions of the Karnataka Value Added Tax Act, 2003(Karnataka Act 32 of 2004), shall file such return in the form prescribed under the Karnataka Value Added Tax Rules, 2005.”
6. Amendment of rule 8-AA.-In rule 8-AA of the said rules, after sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that in respect of a Department of Government, a Statutory Body or a Local Authority liable to submit the return under this rule and liable to file a return under the provisions of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), such return shall be filed in such form, within such period and to such authority as prescribed under the Karnataka Value Added Tax Rules, 2005.”
7.Amendment of rule 9.- In rule 9 of the said rules,
(1) in sub-rule (1), after clause (a), the following proviso shall be inserted, namely:-
 “Provided also that a registered dealer liable to submit the return under section 5 and registered under the provisions of the Karnataka Value Added Tax Act, 2003(Karnataka Act 32 of 2004), shall file such return in the form and within the period specified under the Karnataka Value Added Tax Rules, 2005.”;
(2) in sub-rule (2), after the words and figure “in Form 5”, the words “or any other form prescribed under sub-rule (1)” shall be inserted.
8. Amendment of rule 9-A.- In rule 9-A of the said rules, sub-rule (4) shall be omitted.
9. Amendment of rule 12-A.-
In rule 12-A of the said rules, in sub-rule (2), for the words “ninety days”, the words “one hundred and twenty days” shall be substituted.
10. Amendment of rule 100.-

In rule 100 of the said rules, in clause (d), after the words, comma and figures “Karnataka Sales Tax Act, 1957”, the words, comma, figures and brackets “or a Tax Practitioner under section 86 of the Karnataka Value Added Tax Act, 2003(Karnataka Act 32 of 2004)” shall be inserted.

 
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