KARNATAKA ACT NO 5 OF 2010
(First Published in the Karnataka Gazette Extra-ordinary on the thirtieth day of March, 2010)
EXTRACT OF THE KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2010
(Received the assent of the Governor on the twenty ninth day of March. 2010)
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 First year of the Republic of India, as follows.-
1. Short title and commencement.-
(1) This Act may be called the Karnataka Taxation Laws (Amendment) Act. 2010.
(2) It shall come into force with effect from the First day of April. 2010.
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).-
(1) in section 6.-
(a) in sub-section (1), the following proviso shall be inserted, namely:-
"Provided further that the specified class of employers as may be notified by the Commissioner shall submit the return in the prescribed form, electronically through internet in the manner specified in the said notification."
(b) in sub-section (2), the following proviso shall be inserted, namely:-
"Provided that the specified class of employers as may be notified by the Commissioner shall pay the tax payable on the basis of the return under sub-section (1), by electronic remittance through internet in the manner specified in the said notification."
(2) in section 6-A.-
(a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that the specified class of employers as may be notified by the Commissioner shall submit the statement in the prescribed form, electronically through internet in the manner specified in the said notification."
(b) in sub-section (2), the following proviso shall be inserted. namely:-
"Provided that the specified class of employers as may be notified by the Commissioner shall pay the tax payable on the basis of the statement under sub-section (1), by electronic remittance through internet in the manner specified in the said notification."
(3) in section 10,-
"Provided further that the specified class of enrolled persons as may be notified by the Commissioner shall pay the tax payable, by electronic remittance through internet and also submit the return in the prescribed form, electronically through internet, in the manner specified in the said notification."
(b) in sub-section (5). the following proviso shall be inserted. namely:-
"Provided that the specified class of persons as may be notified by the Commissioner shall submit the statement in the prescribed form, electronically through internet and also pay the amount of tax deducted on the basis of the statement, by electronic remittance through internet. in the manner specified in the said notification."
7. Validation of assessments. Etc.,.-
Notwithstanding anything contained in any judgment, decree or order of any Court, Tribunal or other authority to the contrary, anything done or any action taken or purporting to have been done or taken (including any notices or orders issued and all proceedings held for the levy, assessment and collection of tax or amount purported to have been collected by way of tax in relation to such levy, assessment and collection) under the provisions of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) (hereinafter referred to as the said Act) before the commencement of this Act from an unincorporated association or body of persons which supplies goods to its members for cash, deferred payments or other valuable consideration shall be deemed to be valid and effective as if such levy, assessment or collection or action or thing had been made, taken or done under the said Act, as amended by this Act and accordingly,-
(a) all acts, proceedings or things taken or done by any authority in connection with levy, assessment or collection of such tax shall, for all purposes be deemed to be, and to have always been taken or done in accordance with law;
(h) no suit or other proceedings shall be maintained or continued in any Court of Tribunal or before any authority for the refund of any such tax: and
(e) no Court shall enforce any decree or order directing the refund of any such tax.
By Order and in the name of the Governor of Karnataka
G.K. BOREGOWDA
Secretary to Government,
Department of Parliamentary Affairs and Legislation