Gazette Notification regarding the Karnataka Tax on Entry of Goods (Removal of Difficulties) Order, 2021 (Gazette Notification dated – 31.05.2021) – Govt. of Karnataka
View PdfGazette Notification regarding the Karnataka Tax on Entry of Goods (Removal of Difficulties) Order, 2021 (Gazette Notification dated – 31.05.2021) – Govt. of Karnataka
- This order has come into effect from 31.05.2021.
- For the removal of difficulties, it is hereby clarified that,-
- for the purpose of calculating,-
- the “five years after the end of prescribed tax period” in sub‐section (1) of section 7 of the Karnataka Tax on Entry of Goods Act,1979 (Karnataka Act 27 of 1979) (hereinafter referred to as “said Act”), relating to tax periods upto March 2017, shall be considered to be “five years and three months after the end of prescribed tax period”;
- the “eight years after the end of prescribed tax period” in sub‐section (2) of section 7 of said Act, relating to tax periods upto March 2017, shall be considered to be eight years and three months after the end of prescribed tax period”;
- for the those orders appealed against are served after 1st day of October,2020 and before 31st day of December,2020, for the purpose of calculating the “further period of one hundred and eighty days” in sub-section (2) of Section 13 of the said Act, shall be considered to be “ further period of two hundred seventy days”;
- for the those orders appealed against are served after 1st day of October,2020 andbefore31st day of December,2020, for the purpose of calculating the “further period of one hundred and eighty days” in sub-section (2) of Section 14 of the said Act, shall be considered to be “ further period of two hundred seventy days”;
- for the purpose of calculating the “four years from the date of order sought to be revised” in sub-section (4) of Section 15 of the said Act, relating to tax periods upto March 2017, shall be considered to be “four years and three months from the date of an order sought to be revised”;
- for the purpose of calculating the “five years from the date of an order passed by it” in subsection (1) of Section 17 of the said Act, shall be considered to be “five years and three months from the date of an order passed by it”;
