(1)

Ļಶೇಷ ರಾಜಯ್ ಪತಿರ್ಕೆ

GOVERNMENT OF KARNATAKA

No. FD 02 CET 2021 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated:31-05-2021.

REMOVAL OF DIFFICULTIES ORDER (01/2021)

Whereas, subsection (1) of Section 7 of the Karnataka Tax on Entry of Goods Act,1979

(Karnataka Act 27 of 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 after the end of the prescribed tax period.

Sub-section (2) of section 7 of the said Act provides that if any tax is not paid by a dealer who has

failed to get registered though liable to do so or fraudulently evaded attracting punishment under

sub-section (2) of section of 21 of the said Act, an assessment or reassessment may be made within

eight years from the end of the prescribed tax period.

Whereas, sub-section(2) of Section 13 of the said Act provides for the time limit of thirty

days from the date 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 authority

is satisfied that the appellant has sufficient cause for not preferring the appeal within that period;

Whereas, sub-section(2) of Section 14 of the said Act provides for the time limit of sixty

days from the date 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 provides for the time limit of four

years from the date of an order sought to be revised by a Joint Commissioner or Additional

Commissioner or the Commissioner;

Whereas, sub-section(1) of Section 17 of the said Act provides for the time limit of five

years from the date of an order passed, to an authority for rectification of mistakes apparent on the

record;

¨sÁUÀ – 4J

Part – IVA 

Xೆಂಗಳೂರು, ಸೋಮವಾರ ,31, ಮೇ, 2021(s೭౲ಷ౤ ,10, ಶಕವಷ೵ ೧೯೪3)

Bengaluru, MONDAY,31,MAY,2021( JYAISTHA ,10, ShakaVarsha 1943)

ನಂ. 543

No. 543

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Whereas, due to the pandemic of Corona Covid-19 virus and the consequential lock

down, it has become difficult to make the assessment under Section 5-D or reassessment under

Section 6 of the said Act within the time limit specified under Section 7 of the said Act and there is

a requirement to remove this difficulty by extending the time limit for making such assessment and

reassessment. Further, there is also a requirement to extend 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 by Section 32 of the Karnataka Tax on

Entry of Goods Act,1979 read with sub-section (3) of Section 174 of the Karnataka Goods and

services Tax,2017(Karnataka Act 27 of 2017), the Government of Karnataka, hereby makes the

following Order, to remove the difficulties, namely:-

1. Title and commencement.- (1) This Order may be called the Karnataka Tax on Entry of Goods

(Removal of Difficulties) Order,2021.

(2) It shall come into force from the date of publication in the Official Gazette.

2. For the removal of difficulties, it is hereby clarified that,-

(a) for the purpose of calculating,-

(i)

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”; 

(ii)

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”; 

(b) for the those orders appealed against are served after 1^st day of October,2020 and

before 31^st 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”;

(c) for the those orders appealed against are served after 1^st day of October,2020 andbefore31^st

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”;

(d) 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”;

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(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 three

months from the date of an order passed by it”;

By Order and in the name of the

Governor of Karnataka,

(K. SAVITHRAMMA)

Under Secretary to Government,

Finance Department (C.T.-1)

ಮುದರ್ಕರು ಹಾಗೂ ಪರ್ಕಾಶಕರು:- ಸಂಕಲನಾಧಿಕಾರಿಗಳು, ಕನಾರ್ಟಕ ರಾಜಯ್ಪತರ್, ಸಕಾರ್ರಿ ಕೇಂದರ್ ಮುದರ್ಣಾಲಯ, ಬೆಂಗಳೂರು.

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

SUNIL GARDE

Digitally signed by SUNIL GARDE

Date: 2021.05.31 18:09:43 +05'30'