TMI BlogKarnataka Tax on Entry of Goods (Removal of Difficulties) Order, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... IES ORDER (02/2020) Whereas, sub-section (1) of section 7 of the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 or 1979) (hereafter in this Order referred to as the said Act) provides that an assessment under section 5-D or reassessment under section 6 of an amount of tax due for any prescribed tax period shall not be made after five years aner the end or the prescribed lax period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Act provides the time limit of sixty days the dale of an order within which the appeal shall be preferred against such order and the same can be extended to a further period of one hundred and eighty days, if the appellate tribunal is satisfied that the appellant has sufficient cause for not preferring the appeal within that period; Whereas, sub-section (4) of section 15 of the said Act p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the limitation applicable to appeal, revision and rectification under the said Act. Whereas, section 32 of the said Act provides that if any difficulty arises in giving effect to the provisions of this Act, the Government may, by notification, make such provisions, as appear to it to be necessary or expedient for removing the difficulty. Now, therefore, in exercise of the powers conferred b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to as said Act ), relating to tax periods upto March 2016, shall be considered to be five years and six months after the end of prescribed tax period ; (ii) the eight years after the end of prescribed tax period in sub-section (2) of section 7 of the said Act relating to tax periods upto March 2016, shall be considered to be eight years and six months after the end of prescribed tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said Act, relating to tax periods upto March 2016, shall be considered to be four years and six months from the date of order sought to be revised ; (e) for the purpose of calculating the five years from the date of an order passed by it in sub-section (1) of section 17 of the said Act, shall be considered to be five years and six months from the date of an order passed by it . By ..... X X X X Extracts X X X X X X X X Extracts X X X X
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