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Chapter
I - PRELIMINARY |
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1 |
Short
title, extent and commencement |
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2 |
Definitions
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Chapter
II - THE INCIDENCE AND LEVY OF TAX |
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3 |
Levy
of tax |
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4 |
Liability
to tax and Rates thereof |
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5 |
Exemption
of tax |
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6
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Place
of sale of goods |
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7
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Time
of sale of goods |
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8 |
Agents
liable to pay tax |
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9
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Collection
of tax by registered dealers, Governments and statutory
authorities |
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9a
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Deduction
of tax at source (in case of works contract) |
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10 |
Output
tax, input tax and net tax |
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11 |
Input
tax restrictions |
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12 |
Deduction
of input tax in respect of Capital goods |
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13 |
Pre-registration
purchases |
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14 |
Special
rebating scheme |
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15 |
Composition
of tax |
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16
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Special
accounting schemes |
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17
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Partial
rebate |
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18 |
Transitional
provisions |
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19 |
Change
in use after deduction of input tax |
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20 |
Deduction
of input tax on exports and interstate sales |
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21 |
Reimbursement
of tax |
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Chapter
III - REGISTRATION |
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22 |
Liability
to register |
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23 |
Voluntary
registration |
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24
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Suo
motu registration |
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25 |
Registration |
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26 |
Security
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27 |
Cancellation
of registration |
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28 |
Obligation
of registered dealer to inform changes after registration
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Chapter
IV - ACCOUNTS AND DOCUMENTS |
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29 |
Tax
invoices and bills of sale |
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30 |
Credit
and Debit Notes |
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31 |
Accounts
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32 |
Period
of retention of accounts |
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33
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Electronic
records |
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34
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Requirement
to provide documents and information |
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Chapter
V - ADMINISTRATION AND COLLECTION OF
TAX |
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35 |
Returns
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36
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Interest
in case of failure to furnish returns or to pay tax declared
on returns or other amounts payable |
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37 |
Rate
of interest |
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38
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Assessment
of tax |
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39
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Re-assessment
of tax |
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40
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Period
of limitation for assessment |
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41
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Power
of rectification of assessment or re-assessment in certain
cases |
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42
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Payment
and recovery of tax, penalties, interest and other amounts
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43
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Duties
of Receivers |
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44
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Special
provisions relating to companies |
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45
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Recovery
of tax, penalty, or any other amount, from certain other
persons |
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46
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Tax
payable on transfer of business, assessment of legal
representatives, etc. |
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47
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Payment
and disbursement of amounts wrongly collected by dealer
as tax |
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48
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Tax
to be first charge on property |
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49
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Period
of limitation for recovery of tax |
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50
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Payment
of interest on refunds |
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51
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Power
to withhold refund in certain cases |
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52
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Production
and inspection of documents and powers of entry, search
and seizure |
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53 |
Establishment
of check posts and inspection of goods in movement
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54
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Transit
of goods by road through the State and issue of transit
pass |
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55 |
Penalty
in case of under-valuation of goods |
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56 |
Liability
to furnish information by certain agents |
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57
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Special
evidential requirements relating to banks |
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Chapter
VI - AUTHORITIES AND APPELLATE TRIBUNAL |
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58
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Appointment
of Commissioners, Additional Commissioners, Joint Commissioners,
Deputy Commissioners, Assistant Commissioners, State Representative
and Commercial Tax Officers |
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59
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Instructions
to Subordinate Authorities |
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60
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Clarification
and Advance Rulings |
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61
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Jurisdiction
of officers and change of incumbent of an office
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Chapter
VII - APPEALS AND REVISION |
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62
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Appeals
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63
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Appeal
to the Appellate Tribunal |
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64
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Revisional
powers of Additional Commissioner and Commissioner
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65 |
Revision
by High Court in certain cases |
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66 |
Appeal
to High Court |
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67 |
Objections
to Jurisdiction |
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68
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Petitions,
applications and appeals to High Court to be heard by
a Bench of not less than two judges |
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69 |
Rectification
of mistakes |
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70 |
Burden
of proof |
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Chapter
VIII - PENALTIES, OFFENCES AND POWER TO MAKE
RULES |
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71 |
Penalties
relating to registration |
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72 |
Penalties
relating to returns |
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73
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Penalties
in relation to unauthorised collection of tax |
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74
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Penalties
relating to the keeping of records |
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75 |
Penalties
relating to production of records and furnishing of
information |
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76 |
Penalties
relating to tax invoices, credit notes and debit notes
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77
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Penalties
relating to seals and to unaccounted stocks |
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78 |
Offences
against officers |
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79 |
Fraudulent
evasion of tax |
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80
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Cognizance
of offences |
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81
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Disclosure
of information |
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82 |
Compounding
offences |
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83 |
Validity
of assessments not to be questioned in prosecution
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84
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Bar
and limitation to certain proceedings |
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85 |
Courts
not to set aside or modify assessments except as provided
under this Act |
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86 |
Appearance
before any Authority in proceedings |
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87 |
Power
to summon persons to give evidence |
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88
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Power
to make Rules |
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89 |
Laying
of Rules and notifications before the State Legislature
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90 |
Power
to remove difficulties |
VAT
Act - Karnataka 
