Whereas, the draft of the following rules further to amend the Karnataka Tax on Professions, Trades, Callings and Employments Rules, 1976, was published as required by section 33 of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) in Notification No. FD 220 CSL 2009, dated: 24th September 2009 in part IV-A of the Karnataka Gazette (Extra-ordinary) No.900 dated 24th September, 2009 inviting objections and suggestions from all the persons likely to be affected thereby within thirty days from the date of its publication in the Official Gazette.

And, whereas the said Gazette was made available to the public on 24th September, 2009.

And, whereas, the objections and suggestions received in respect of the said draft rules have been considered by the Government.

Now, therefore, in exercise of the powers conferred by Section 33 of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) the Government of Karnataka hereby makes the following rules further to amend Karnataka Tax on Professions, Trades, Callings and Employments Rules, 1976 namely:-

RULES

1. Title and commencement.-

(1) These rules may be called the Karnataka Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2010.

(2) They shall come into force from the date of their publication in the Official Gazette.

2. Substitution of Form 4.-

In the Karnataka Tax on Professions, Trades, Callings and Employments Rules, 1976 (hereinafter referred to as the said rules), for Form 4, the following shall be substituted, namely:-

"Form 4

[See rule 4(4)]

Certificate of Enrolment issued under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

This is to certify that (name of proprietor/ partners/others)____________engaged in the Profession/Trade/Calling (name and style of business/profession) ____________located at (Place of business/profession) ____________has been enrolled under the above mentioned Act.

The holder of this Certificate has additional places of work (branches), at the following address in the State.

1.

2.

The holder of the certificate shall pay the tax at the rates specified in the schedule to the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 or at such rates as may be revised from time to time to time on or before the 30th April of every year / on or before thirty days from the date of first enrolment in the manner prescribed under rule 19 of the Karnataka Tax on Professions, Trades, Callings and Employments Rules, 1976.

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*NOTE: 1. Professions Tax is also payable for each branch as per Explanation to Section 2(h) read with Explanation VI to the Schedule of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976.

2. Professions Tax is not payable by an individual who has attained the age of sixty five years."

3. Amendment of Form 5-A.-

In Form 5-A of the said rules, in item (5),

(1) in sub-item (b), in column (3), for the letters and figures "Rs. 30.00" the word "Exempted" shall be substituted;

(2) in sub-item (c), in column (3), for the letters and figures "Rs. 60.00" the word "Exempted" shall be substituted;

(3) in sub-item (d), in column (3), for the letters and figures "Rs. 100.00" the word "Exempted" shall be substituted;

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