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KSTE2006-01
NOTIFICATION
NO. FD 17 CET 2006, Bangalore, dated: 04.08.2006
The draft of the following rules further to amend the Karnataka Special Tax on Entry of Certain Goods Rules, 2004 which the Government of Karnataka proposes to make in exercise of the powers conferred by Section 15 of the Karnataka Special Tax on Entry of Certain Goods Act, 2004 (Karnataka Act 29 of 2004) 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 and 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 Special Tax on Entry of Certain Goods (Amendment) Rules, 2006.
(2) They shall be deemed to have come into force from the first day of May, 2006.

2. Amendment of Rule 2.- In the Karnataka Special Tax on Entry of Certain Goods Rules, 2004 (hereinafter referred to as the said rules),

 
(1) in sub-rule (1), in clause (b), after the words, comma and figures “Karnataka Sales Tax Act, 1957”, the words, comma and figures “or the Karnataka Value Added Tax Act, 2003” shall be inserted;
 
(2)in sub-rule(2), after the words, comma and figures “Karnataka Sales Tax Rules, 1957”, the words, comma and figures “or the Karnataka Value Added Tax Act, 2003 or the Karnataka Value Added Tax Rules, 2005” shall be inserted.
3. Amendment of Rule 3.- In Rule 3 of the said rules,
 
(1)after sub-rule (1), the following provisos shall be inserted, namely:-
 
“Provided that an importer liable to pay tax under the Act and registered under the Karnataka Value Added Tax Act, 2003(Karnataka Act 32 of 2004), shall file a return in such form, within such period and to such authority as specified under the Karnataka Value Added Tax Rules, 2005 accompanied by the amount of tax payable under this Act in the manner specified in this sub-rule:
 
Provided further that in respect of an importer falling under the first proviso, the authority prescribed under the Karnataka Value Added Tax Rules, 2005 shall be the Assessing Authority for the purpose of this rule.”
(2)in sub-rule (6),-
 
(i) in clause (a), in the Explanation, after the words “Assistant Commissioner of Commercial Taxes”, the words “or the Local VAT Officer or VAT Sub-officer as the case may be” shall be inserted;
 
(ii)in clause (e), in sub-clause (ii), after the words, comma and figures “Karnataka Sales Tax Act, 1957”, the words, comma and figures “or the Karnataka Value Added Tax Act, 2003” shall be inserted;
 
(iii)in the Explanation, after the words, comma and figures “Karnataka Sales Tax Act, 1957”, the words, comma and figures “or under Section 53 of the Karnataka Value Added Tax Act, 2003” shall be inserted.
4.Amendment of Rule 7.-
 
In Rule 7 of the said rules, after the words, comma and figures “Karnataka Sales Tax Rules, 1957”, the words, comma and figures “or the Karnataka Value Added Tax Rules, 2005” shall be inserted.
5.
Amendment of Rule 9.-
 
In Rule 9 of the said rules, after the words, comma and figures “Karnataka Sales Tax Rules, 1957”, the words, comma and figures “or the Karnataka Value Added Tax Act, 2003 or the Karnataka Value Added Tax Rules, 2005” shall be inserted.
 
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