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Karnataka Special Tax on Entry of Certain Goods Act, 2004
Section
Section Title
INTRODUCTION
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 : LEVY OF TAX
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3
Levy and collection of tax
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4
Reduction in tax liability
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5
Power to exempt tax
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CHAPTER III : TAX AUTHORITIES, RETURNS, ASSESSMENTS, PAYMENTS, RECOVERY, etc.
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6
Tax authorities, returns, assessments, payments, recovery, etc
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7
Burden of proof
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8
Protection of action in good faith
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9
Courts not to set aside or modify assessment, except, as provided in this Act
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CHAPTER IV : OFFENCES AND PENALTIES
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10
Offences and penalties
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11
Offences by companies
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12
Cognizance of offences
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13
Compounding of offences
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CHAPTER V : MISCELLANEOUS
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14
Power to remove difficulties
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15
Power to make rules
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