THE KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2013

KARNATAKA ACT NO 27 OF 2013

(First Published in the Karnataka Gazette Extraordinary on the Eighth day of March, 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 (Amendment) Act. 2013.

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

2. 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 Section 16, in sub-section (1), the proviso shall be omitted;

3. Amendment of Karnataka Act 27 of 1979.

In the Karnataka Tax on Entry of Goods Act, 1979 ( Karnataka Act 27 of 1979)-

(1) in Section 3, in sub-section (7) for the words "two lakh rupees", the words "Five lakh rupees" shall be substituted;

(2) in Section 4, in sub-section (1), in clause (b), for the words "two lakh rupees", the words "Five lakh rupees" shall be substituted;

By Order and in the name of the Governor of Karnataka

G. K. BOREGOWDA

Secretary to Government

Department of Parliamentary affairs and Legislation