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ANNEXURE-1

Continuation Final Gradation list of Tahsildar Grade-2 (Group-B Tahsildars)

from 01-01-2014 to 01.01.2016

Seniority

No. in

Tahsildar

Grade-2

Seniority No.

in State level

Shirestedar

Gradation list

published

vide

Notification

No. RD 170

BMM 2013,

Dated:

25.7.2014

Name of Tahsildar

Date of Birth

Date of

Recruitment/promotion to

Gr-2

Date of

Eligibility in

Tahsildar

Gr-2

Remarks

1

2

3

4

5

6

7

C¢ü¸ÀÆZÀ£É ¸ÀASÉå: PÀAE 768 JJ¸ïr 2012 ¢£ÁAPÀ: 6-8-2014gÀ°è ¢£ÁAPÀ 04.03.2014jAzÀ ¥ÀƪÁð£ÀéAiÀÄ §rÛ

2376

6802

AiÀÄÄ.«.PÀÄA¨ÁgÀ

01.04.1965

6-8-2014

4-3-2014

2377

6804

r f ºÉUÀqÉ

27.12.1956

6-8-2014

4-3-2014

2378

6807

« PÉ £ÁAiÀÄÌ

27.05.1954

6-8-2014

4-3-2014

2379

6811

f J£ï £ÁAiÀÄÌ

01.06.1958

6-8-2014

4-3-2014

2380

6814

ºÉZï.JA. zÀAr£À

01.07.1956

6-8-2014

4-3-2014

2381

6828

JA.¹. ªÀĺÁzÉêÀ ¸Áé«Ä (J¸ï.¹)

10.07.1958

6-8-2014

4-3-2014

2382

6829

PÉ. ¥Àæw¨sÁ

12.07.1964

6-8-2014

4-3-2014

2383

6834

ºÉZï.n. ¥ÁxÀð¸ÁgÀy

01.03.1961

6-8-2014

4-3-2014

2384

6835

©.ºÉZï. aUÀj (J¸ï.¹)

22.02.1962

6-8-2014

4-3-2014

2385

--

©.VjeÁ (J¸ï.¹)

15.12.1973

6-8-2014

4-3-2014

2386

6837

PÉ.¨sÁgÀw

01.06.1962

6-8-2014

4-3-2014

2387

6838

PÉ. ZÀAzÀæªÀi˽ (J¸ï.¹)

09.02.1967

6-8-2014

4-3-2014

2388

6848

ªÀĺÀäzï ±ÀQî

02.07.1968

6-8-2014

4-3-2014

2389

6860

n.©.ºÉƸÀÆgÀ

26.04.1967

06.08.2014

4.3.2014

2390

6865

ªÉÊ.JA. gÉÃtÄPÀĪÀiÁgï

12.05.1968

6-8-2014

4-3-2014

2391

6866

Dgï.r. ¸Á°ªÀÄoÀ

01.06.1955

6-8-2014

4-3-2014

2392

6867

©.J¸ï.J°èUÁgÀ

21.07.1954

6-8-2014

4-3-2014

2393

6869

« PÉ PÀÄ®PÀtÂð

27.07.1955

6-8-2014

4-3-2014

2394

6870

J.J£ï.ªÉAPÀmÉñï (J¸ï.¹)

12.02.1955

6-8-2014

4-3-2014

2395

6880

©.J¥sï. vÀ¼ÀªÁgÀ (J¸ï.n)

10.06.1958

6-8-2014

4-3-2014

2396

6883

Dgï.J¸ï. gÉêÀrUÁgÀ

01.06.1965

6-8-2014

4-3-2014

2397

6884

«.J¸ï. §tUÁgÀ

01.06.1969

6-8-2014

4-3-2014

2398

6885

f J¸ï »gÉêÀÄoÀ

10.12.1971

6-8-2014

4-3-2014

2399

6886

ªÉÊ.JZï.£ÁgÁAiÀÄtPÀgÀ

20.07.1966

6-8-2014

4-3-2014

2400

6891

¹ n qsÀªÀ¼ÀV

11.02.1954

6-8-2014

4-3-2014

2401

6903

J¸ï. ¸ÀÄgÉñÀ ¨Á§Ä

23.03.1963

6-8-2014

4-3-2014

2402

6906

¥ÀæPÁ±À PÀÄzÀj

16.06.1970

6-8-2014

4-3-2014

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695

1

2

3

4

5

6

7

2403

6907

¸ÉÆêÀıÉÃRgï (J¸ï.n)

29.04.1960

6-8-2014

4-3-2014

2404

6908

gÀªÉÄñÀ¨Á§Ä (J¸ï.¹)

13.01.1967

6-8-2014

4-3-2014

2405

6909

Dgï. ªÀÄAdÄ£ÁxÀ (J¸ï.¹)

11.04.1968

6-8-2014

4-3-2014

2406

6910

UÀÄgÀÄ¥ÁzÉñÀégÀ (J¸ï.n)

27.08.1966

6-8-2014

4-3-2014

2407

6911

¦. «dAiÀÄPÀĪÀiÁj (J¸ï.¹)

22.11.1957

6-8-2014

4-3-2014

2408

6922

r.¥ÁAqÀÄgÀAUÀ

17.02.1967

6.8.2014

4.3.2014

2409

6923

PÉ.f. ªÀÄAdÄ£ÁxÀ ±ÀªÀÄð

03.11.1954

6-8-2014

4-3-2014

2410

6928

J£ï.J¸ï. ¸À«vÀ

20.05.1970

6-8-2014

4-3-2014

2411

7013

©. °AUÀAiÀÄå (J¸ï.¹)

06.01.1957

6-8-2014

4-3-2014

C¢ü¸ÀÆZÀ£É ¸ÀASÉå: PÀAE 23 JJ¸ïr 2013 ¢£ÁAPÀ: 20-10-2014gÀ°è §rÛ ºÉÆA¢zÀ C¢üPÁjUÀ¼ÀÄ

2412

5389

J.J¥sï.PÁgÀªÁgÀ

04.06.1957

20-10-2014

20-10-2014

2413

5755

Dgï.£ÁgÁAiÀÄt «oÀ¯ï

04.04.1959

20-10-2014

20-10-2014

2414

6768

J¸ï.JA. ¨ÁåPÉÆÃqÀ

01.04.1956

20-10-2014

20-10-2014

2415

6773

¥ÀæPÁ±ï £ÁgÁAiÀÄt

gÁªï£ÁUÀgÀ½î,

26.04.1956

20-10-2014

20-10-2014

2416

6794

Dgï.J¯ï.£ÁAiÀÄPÀ

01.06.1956

20-10-2014

20-10-2014

2417

6941

¸ÀÄgÉñÀ gÁt¥Àà (J¸ï.¹)

01.06.1970

20-10-2014

20-10-2014

2418

6942

¸ÀħâtÚ ªÀÄ®è¥Àà (J¸ï.¹)

15.06.1973

20-10-2014

20-10-2014

2419

6945

gÀªÉÄñÀ ¥ÉzÉÝ

01.06.1969

20-10-2014

20-10-2014

2420

6947

GªÀiÁPÁAvÀ

01.06.1968

20-10-2014

20-10-2014

2421

6948

±ÁAvÀUËqÀ ºÉZï.©gÁzÁgÀ(J¸ï.n)

14.07.1973

20-10-2014

20-10-2014

2422

6949

PÉ.Dgï.gÀvÁßA©PÉ (J¸ï.n)

08.05.1970

20-10-2014

20-10-2014

2423

6953

gÁªÀÄzÁ¸ÀAiÀÄå (J¸ï.¹)

01.06.1955

20-10-2014

20-10-2014

2424

6959

¦.J¸ï.ªÀĺÉñï

12.09.1971

20-10-2014

20-10-2014

2425

6967

J.Dgï.PÀÄ®PÀtÂð

22.07.1965

20-10-2014

20-10-2014

2426

6970

r.gÀAUÀ£ÁxÀ (J¸ï.¹)

08.12.1955

20-10-2014

20-10-2014

2427

6974

C¤®PÀĪÀiÁgÀ ºÉZï.qÀªÀ¼ÀV

(J.JZï.qsÀªÀ¼ÀV )

01.06.1968

20-10-2014

20-10-2014

2428

6975

¸ÀÄgÉñÀ J£ï ZÀªÀ®gÀ (J¸ï.n)

28.11.2968

20-10-2014

20-10-2014

2429

6976

±À²zsÀgÀ.eÉ.ªÀiÁqÁå¼À (J¸ï.¹)

15.9.1974

20.01.2016

20.10.2014

Retrospective

promotion w.e.f,

20.10.2014 in

vide notification

no: RD 738 ASD

2015,

dt:18.06.2016

2430

6982

PÀ®è¥Áà ZÀ£Àߧ¸À¥Áà ZÀªÀítÚªÀgÀ,

(PÉ.¹.ZÀªÀítÚªÀgÀ)

17.01.1955

20-10-2014

20-10-2014

2431

6984

J¸ï.JZï.ªÉĽîUÉÃj

25.03.1971

20-10-2014

20-10-2014

2432

6985

VÃvÁ JA PÉA¨sÁ« (ºÉÆ£ÀPÉÃj)

(J¸ï.¹)

27.02.1976

20-10-2014

20-10-2014

2433

6989

J£ï.J¸ï.zÉÆqÀتÀĤ,

08.09.1955

20-10-2014

20-10-2014

696

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ¥sɧæªÀj 9, 2017

¨sÁUÀ 3

1

2

3

4

5

6

7

2434

6990

²æñÉÊ®¥Àà ¸ÀAUÀ¥Àà PÁA§¼É

07.03.1956

20-10-2014

20-10-2014

2435

6992

ªÀ¸ÀAvï ¹zÀÝ¥Àà zÀAr£À,

01.12.1954

20-10-2014

20-10-2014

2436

7000

gÁdPÀĪÀiÁgÀ eÁzÀªï (J¸ï.¹)

27.07.1975

20-10-2014

20-10-2014

2437

7005

ºÉZï.J¸ï.¥ÀgÀªÉÄñï (J¸ï.¹)

06.07.1965

20-10-2014

20-10-2014

2438

--

²ªÀ¥Àæ¸Ázï

18.11.1966

20-10-2014

20-10-2014

¤zsÀ£À

2439

7022

J£ï.±ÀAPÀgï (J¸ï.¹)

28.03.1962

20-10-2014

20-10-2014

2440

7028

ZÀAzÀæPÁAvÀªÀÄä (J¸ï.¹)

23.07.1961

20-10-2014

20-10-2014

2441

7031

gÁeÉÃAzÀæ UÉÆÃ¥Á¼À ºÉƸÀÆgÀ

(Dgï.f.ºÉƸÀÆgÀ)

15.02.1962

20-10-2014

20-10-2014

2442

7036

J¸ï. gÀ«

13.10.1971

20-10-2014

20-10-2014

2443

7039©

PÉÆmÉÖ¥Àà ¸Áé¢ (PÉ.JA.¸Áé¢)

09.06.1957

24.04.2015

24.04.2015

Retrospective

promotion

w.e.f,

20.10.2014 in

vide

notification no:

RD 37 ASD

2015,

dt:08.11.2016

2444

7039¹

«.¦.PÉÆlæ½î

16.10.1961

24.04.2015

24.04.2015

2445

7040

J.«.²UÁΫ

14.03.1971

24.04.2015

24.04.2015

2446

7041

f.©. ¸Áé¢

14.04.1973

20-10-2014

20-10-2014

2447

7042

ªÀÄ°èPÁdÄð£À ¸ÉÆêÀÄ°AUÀ¥Àà

CgÀPÉÃj (JA.J¸ï.CgÀPÉÃj)

01.02.1972

20-10-2014

20-10-2014

2448

7043

«£ÀAiÀÄ PÀĪÀiÁgï PÀÄ®PÀtÂð

12.03.1977

20-10-2014

20-10-2014

2449

7053

§¸À¥Àà J ºÀjd£ï (J¸ï.¹)

31.05.1958

20-10-2014

20-10-2014

2450

7180

ªÀÄ£ÉÆúÀgÀ ¸Áé«Ä

01.06.1960

20-10-2014

20-10-2014

C¢ü¸ÀÆZÀ£É ¸ÀASÉå: PÀAE 534 JJ¸ïr 2014(¨sÁUÀ) ¢£ÁAPÀ: 22.12.2014gÀ°è §rÛ ºÉÆA¢zÀ C¢üPÁj

2451

6432

qÁ: «.gÀAUÀ£Áxï

11.02.1956

22.12.2014

22.12.2014

Prospective

promotion

2452

6634-1J

(6852)

eÉ.©.£ÁUÀ¨sÀƵÀuï

22.11.1960

22.12.2014

22.12.2014

Prospective

promotion

C¢ü¸ÀÆZÀ£É ¸ÀASÉå: PÀAE 37 JJ¸ïr 2015 ¢£ÁAPÀ: 24.04.2015gÀ°è §rÛ ºÉÆA¢zÀ C¢üPÁjUÀ¼ÀÄ

2453

7039J

JA.JA.ªÀÄÄf§Ä¯Áè

19.07.1955

24.04.2015

24.04.2015

Prospective

promotion

given

C¢ü¸ÀÆZÀ£É ¸ÀASÉå: PÀAE 266 JJ¸ïr 2015 ¢£ÁAPÀ: 15.07.2015°è §rÛ ºÉÆA¢zÀ C¢üPÁj

2454

6029

¥ÀæPÁ±ï UÁAiÀÄPÀªÁqÀ(J¸ï.¹)

20.05.1967

15.07.2015

15.07.2015

Prospective

promotion

C¢ü¸ÀÆZÀ£É ¸ÀASÉå: PÀAE 23 JJ¸ïr 2013(¨sÁ-3) ¢£ÁAPÀ: 23.07.2015gÀ°è §rÛ ºÉÆA¢zÀ C¢üPÁj

2455

6972

azÀA§gÀ ±ÉõÀVj gÁªï

PÀÄ®PÀtÂð (¹.J¸ï.PÀÄ®PÀtÂð)

18.07.1969

23.07.2015

23.07.2015

Prospective

promotion

C¢ü¸ÀÆZÀ£É ¸ÀASÉå: PÀAE 23 JJ¸ïr 2013 ¢£ÁAPÀ: 11.12.2015gÀ°è §rÛ ºÉÆA¢zÀ C¢üPÁjUÀ¼ÀÄ

2456

5508

Dgï.Dgï.PÉÆAqÀUÉÆý

01.04.1956

11.12.2015

11.12.2015

2457

6082

²æÃ¥Á® PÀqÀUÀAa

01.08.1957

11.12.2015

11.12.2015

371eÉ

2458

6181

ºÉZï.J£ï.C£ÀĸÀÆAiÀÄzÉë

20.05.1968

11.12.2015

11.12.2015

¨sÁUÀ 3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ¥sɧæªÀj 9, 2017

697

1

2

3

4

5

6

7

2459

6907

JA.«.¸ÉÆêÀıÉÃRgï

13.09.1956

11.12.2015

11.12.2015

2460

6963

ªÀÄ£ÉÆúÀj

06.01.1963

11.12.2015

11.12.2015

2461

6991

CUÀgïSÉÃqï

08.06.1957

11.12.2015

11.12.2015

2462

7040J

J.J¸ï.CgÀ½ÃPÀnÖ

29.10.1975

11.12.2015

11.12.2015

2463

7043©

Dgï.J.D®ÆgÀPÀgÀ

01.06.1956

11.12.2015

11.12.2015

2464

7043¹

JA.JA.ªÀÄİ̹¥Á¬Ä

25.7.1959

11.12.2015

11.12.2015

2465

7055

ºÉZï.f.EAzÀæªÀÄä

23.4.1960

11.12.2015

11.12.2015

2466

7056

n.gÀªÉÄÃ±ï ¨Á§Ä

07.04.1968

11.12.2015

11.12.2015

2467

7059

¥ÀÄgÀAzÀgÀ

25.5.1961

11.12.2015

11.12.2015

2468

7073

J£ï.«.£ÀmÉñï

20.05.1974

11.12.2015

11.12.2015

2469

7080

PÉ.eÁ£ï¸À£ï

10.05.1973

11.12.2015

11.12.2015

2470

7100

Dgï.J¸ï.»gÉêÀÄoÀ

06.01.1960

11.12.2015

11.12.2015

2471

7101

J¸ï.J¸ï.£ÁAiÀÄPÀ® ªÀÄoÀ

07.01.1967

11.12.2015

11.12.2015

2472

7103

SÁf ªÀįÁßUÀ ¸Á¨ï C«Äãï

¸Á¨ï ¯ÉÊ£ï

29.06.1966

11.12.2015

11.12.2015

2473

7105J

JA.J£ï.§½UÁgï

20.02.1969

11.12.2015

11.12.2015

2474

7105©

ªÉÊ.©.£ÁUÀoÁt

26.09.1966

11.12.2015

11.12.2015

2475

7107

«dAiÀÄPÀĪÀiÁgï.f.PÀqÀUÉÆüÀ

06.01.1969

11.12.2015

11.12.2015

2476

7110

©.Dgï.zÉøÁ¬Ä

15.8.1959

11.12.2015

11.12.2015

2477

7112

¥ÀæPÁ±ï JA.£Á²

21.06.1971

11.12.2015

11.12.2015

2478

7113

ªÀÄÄvÀÛ¥Àà.Dgï.¨sÀdAwæ

22.6.1973

11.12.2015

11.12.2015

2480

7129

J¸ï.£ÀgÀ¹AºÀ¥Àà

10.06.1958

11.12.2015

11.12.2015

S.BALAKRISHNAIAH

P.R. 100

Deputy Secretary to Government,

SC - 300

Revenue Department (Services-1, 3 & SSLR).

IN THE COURT OF 56^TH ACMM COURT, NRUPATUNGA ROAD, BENGALURU CITY.

I here by noticed to the public that the R T Nagar Police Station, Bengaluru City have seized the following vehicles as

unclaimed and such vehicles are laying in the R T Nagar Police Station as unclaimed so far. I Hence the owners of the properties

(Vehicles) may put their claim one month from the date of publication.

No

D-Petition

No

PF NO

REG. NO

Vehicle Name /

Model

Color

Engine No.

Chassis No.

01

346/16

110/16

KA-03-ES-6586

PULSAR

BLACK

DHGEMC49553

DHVBMC50

02

KA-50-K-6045

HERO HONDA

XTREME

RED

KC12EVAGJO9287

MVLKC12ECAGJ09506

03

KA03-EN-1139

SPLENDOR

BLACK

O4E15129969

01E10636704

04

KA-02-EQ-4301

FIERO

RED

0E1K42084416

MD624CE1642K30029

05

KA-03-S-5318

SUZUKI SUMARI

BLACK

7610M751494

6106706265

06

347/16

111/16

TN-20-P 8517

DISCOVERY

BLACK

DSGBLK98482

DSVBLK98295

07

AP-10-AG-8282

PULSAR

RED

DHGBK65087

MDZDHDHZZMCK27350

08

KAO5-H-9881

HERO HONDA

RED

G10E583258

Rubbed

09

KA04-EP-424

STAR CITY

DARK GREEN

AFSB61229662

MD625KF5062B13903

698

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ¥sɧæªÀj 9, 2017

¨sÁUÀ 3

No

D-Petition

No

PF NO

REG. NO

Vehicle Name /

Model

Color

Engine No.

Chassis No.

10

KA02-V-5936

SUMARI

BLACK

7704M845979

7704F800137

11

349/16

112/16

KA04-X-596

HERO HONDA

BLACK

DOA4DM01024

OOA45CO1667

12

KA03-EL-1824

SCOOTY PEP

BLACK

OGIL32036729

Rubbed

13

KA-04-HA-2110

TVS XL

GREEN

ODIC91864131

MD621BD1992C21615

14

KA03-EJ-6957

TVS XL

GREEN

P1008M311367

P3305F775847

15

KA09-H-483

KINETIC

BLACK

225937NIEG9

Rubbed

16

354/16

117/16

KAO2-Y-8303

SCOOTY

BLACK

K66KM339878

Rubbed

17

KA04-E-9916

KINETIC HONDA

BLACK

205581NIE66

Rubbed

18

357/16

122/16

KA04-EC-5679

SCOOTY

BLACK

KO1JM619260

Rubbed

19

KA01-EN-7973

DIO

BLACK

JF11E4004936

ME4JF118AA8004934

20

No Reg No

PLESURE

RED

JF1GEA8CMD3578

Rubbed

21

No Reg No

DIO

BLACK

JF11E6134664

ME4JF114E98057736

22

359/16

125/16

KA04-K-3229

ACTIVE HNDA

BLACK

428045NIEJF

Rubbed

23

KAO3-EZ-4044

SCOOTY

DARK PINK

4G3F72391014

Rubbed

24

KA01-W-617

ACTIVE HONDA

GREY

JF08E8111950

Rubbed

25

KA03-ER-5959

DIO

BLACK

JF11E0060324

Rubbed

26

KA01-U-5081

ACTIVE HONDA

SILVER

JFD8E0092188

Rubbed

P.R. 50

SC - 2

Metropolitan Magistrate

56

th ACMM Court

Bengaluru City.

PÀ£ÁðlPÀ UÀȺÀ ªÀÄAqÀ½

UÀȺÀ DAiÀÄÄPÀÛgÀªÀgÀ PÀbÉÃj, PÀ£ÁðlPÀ UÀȺÀ ªÀÄAqÀ½, PÁªÉÃj ¨sÀªÀ£À, ¨ÉAUÀ¼ÀÆgÀÄ-560 009.

C¢ü¸ÀÆZÀ£É

PÀæªÀiÁAPÀ: PÀUÀȪÀÄA/ ¨sÀƸÁé«/ CA¨ÉêÁr/ 109/ 2010-11, ¢£ÁAPÀ: 19-12-2016.

PÀ£ÁðlPÀ PÁAiÉÄÝ 33gÀ°è wzÀÄÝ¥ÀrAiÀiÁzÀ 1894£Éà ¸Á°£À ¨sÀƸÁé¢üãÀ PÁAiÉÄÝ (PÉÃAzÀæ PÁAiÉÄÝ 46)gÀ°è «¢üvÀªÁzÀ C¢üPÁgÀzÀAvÉ

ºÁUÀÆ PÀ£ÁðlPÀ d£ÀgÀ¯ï PÁè¸À¸ï DPïÖ 1897 (DPïÖ iii D¥sï 1889 PÀ®A 21)gÀ£ÀéAiÀÄ F PÀbÉÃj¬ÄAzÀ ºÉÆgÀr¸À¯ÁVzÀÝ 4(1) gÀ C¢ü¸ÀÆZÀ£É

PÀæªÀiÁAPÀ: PÀUÀȪÀÄA/ ¨sÀƸÁé«/ CA¨ÉêÁr/ 109/ 2010-11, ¢£ÁAPÀ: 25-11-2010gÀ C¢ü¸ÀÆZÀ£ÉAiÀÄÄ PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ¥ÀæPÀlªÁzÀ

¢£ÁAPÀ: 20-01-2011gÀ ¨sÁUÀ-3 ¥ÀÄl 126jAzÀ 158gÀªÀgÉUÉ MlÄÖ 322-10JPÀgÉ d«ÄãÀ£ÀÄß ¢£ÁAPÀ: 08-12-2016gÀ 465£Éà ªÀÄAqÀ½

¸À¨sÉAiÀÄ ¤tðAiÀÄzÀAvÉ, ¨É¼ÀUÁ« f¯Éè, ¨É¼ÀUÁ« vÁ®ÆèPÀÄ, GZÀÑAUÁªï ºÉÆç½, CA¨ÉêÁr d«ÄãÀÄUÀ¼À ¨sÀƸÁé¢üãÀªÀ£ÀÄß PÉÊ©lÄÖ, ¸ÀzÀj

¥ÀæPÀluÉAiÀÄ£ÀÄß »AvÉUÉzÀÄPÉƼÀî¯ÁVzÉ.

P.D. 20

SC - 25

J.©. E¨Áæ»A

UÀȺÀ DAiÀÄÄPÀÛgÀÄ.

PÀ£ÁðlPÀ UÀȺÀ ªÀÄAqÀ½

UÀȺÀ DAiÀÄÄPÀÛgÀªÀgÀ PÀbÉÃj, PÀ£ÁðlPÀ UÀȺÀ ªÀÄAqÀ½, PÁªÉÃj ¨sÀªÀ£À, ¨ÉAUÀ¼ÀÆgÀÄ-560 009.

C¢ü¸ÀÆZÀ£É

PÀæªÀiÁAPÀ: PÀUÀȪÀÄA/ ¨sÀƸÁé«/ CA¨ÉêÁr/ 110/ 2010-11, ¢£ÁAPÀ:19-12-2016.

PÀ£ÁðlPÀ PÁAiÉÄÝ 33gÀ°è wzÀÄÝ¥ÀrAiÀiÁzÀ 1894£Éà ¸Á°£À ¨sÀƸÁé¢üãÀ PÁAiÉÄÝ (PÉÃAzÀæ PÁAiÉÄÝ 46)gÀ°è «¢üvÀªÁzÀ C¢üPÁgÀzÀAvÉ

ºÁUÀÆ PÀ£ÁðlPÀ d£ÀgÀ¯ï PÁè¸À¸ï DPïÖ 1897 (DPïÖ iii D¥sï 1889 PÀ®A 21)gÀ£ÀéAiÀÄ F PÀbÉÃj¬ÄAzÀ ºÉÆgÀr¸À¯ÁVzÀÝ 4(1)gÀ C¢ü¸ÀÆZÀ£É

PÀæªÀiÁAPÀ: PÀUÀȪÀÄA/ ¨sÀƸÁé«/ CA¨ÉêÁr/ 110/ 2010-11, ¢£ÁAPÀ: 03-02-2011 ºÁUÀÆ PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ ¨sÁUÀ-3 ¥ÀÄl 944 jAzÀ

976 gÀªÀgÉUÉ MlÄÖ 287-05JPÀgÉ d«ÄãÀ£ÀÄß ¢£ÁAPÀ: 24-03-2011gÀ gÁdå¥ÀvÀæzÀ°è ¥ÀæPÀlªÁVzÀÄÝ, ¢£ÁAPÀ: 08-12-2016gÀ 465£Éà ªÀÄAqÀ½

¸À¨sÉAiÀÄ ¤tðAiÀÄzÀAvÉ, ¨É¼ÀUÁ« f¯Éè, ¨É¼ÀUÁ« vÁ®ÆèPÀÄ, GZÀÑAUÁªï ºÉÆç½, CA¨ÉêÁr d«ÄãÀÄUÀ¼À ¨sÀƸÁé¢üãÀªÀ£ÀÄß PÉÊ©lÄÖ, ¸ÀzÀj

¥ÀæPÀluÉAiÀÄ£ÀÄß »AvÉUÉzÀÄPÉƼÀî¯ÁVzÉ.

P.D. 21

J.©. E¨Áæ»A

¨sÁUÀ 3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ¥sɧæªÀj 9, 2017

699

SC - 25

UÀȺÀ DAiÀÄÄPÀÛgÀÄ.

PÀ£ÁðlPÀ UÀȺÀ ªÀÄAqÀ½

UÀȺÀ DAiÀÄÄPÀÛgÀªÀgÀ PÀbÉÃj, PÀ£ÁðlPÀ UÀȺÀ ªÀÄAqÀ½, PÁªÉÃj ¨sÀªÀ£À, ¨ÉAUÀ¼ÀÆgÀÄ-560 009.

C¢ü¸ÀÆZÀ£É

PÀæªÀiÁAPÀ: PÀUÀȪÀÄA/ ¨sÀƸÁé«/ ¨É¼ÀUÁ« ¥ÀlÖt/ 130/ 2011-12, ¢£ÁAPÀ: 19-12-2016.

PÀ£ÁðlPÀ PÁAiÉÄÝ 33gÀ°è wzÀÄÝ¥ÀrAiÀiÁzÀ 1894£Éà ¸Á°£À ¨sÀƸÁé¢üãÀ PÁAiÉÄÝ (PÉÃAzÀæ PÁAiÉÄÝ 46)gÀ°è «¢üvÀªÁzÀ C¢üPÁgÀzÀAvÉ

ºÁUÀÆ PÀ£ÁðlPÀ d£ÀgÀ¯ï PÁè¸À¸ï DPïÖ 1897 (DPïÖ iii D¥sï 1889 PÀ®A 21)gÀ£ÀéAiÀÄ F PÀbÉÃj¬ÄAzÀ ºÉÆgÀr¸À¯ÁVzÀÝ 4(1)gÀC¢ü¸ÀÆZÀ£É

PÀæªÀiÁAPÀ: PÀUÀȪÀÄA/ ¨sÀƸÁé«/ ¨É¼ÀUÁ« ¥ÀlÖt/ 130/ 2011-12, ¢£ÁAPÀ: 06-02-2012gÀ C¢ü¸ÀÆZÀ£ÉAiÀÄÄ PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ ¨sÁUÀ-3

¥ÀÄl 2248 jAzÀ 2250 gÀªÀgÉUÉ ¢£ÁAPÀ: 19-04-2012gÀ gÁdå¥ÀvÀæzÀ°è ¥ÀæPÀlªÁVzÀÄÝ, ¢£ÁAPÀ: 08-12-2016gÀ 465£Éà ªÀÄAqÀ½ ¸À¨sÉAiÀÄ

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P.D. 22

SC - 25

J.©. E¨Áæ»A

UÀȺÀ DAiÀÄÄPÀÛgÀÄ.

f¯Áè¢üPÁjUÀ¼À PÁAiÀiÁð®AiÀÄ, PÉÆïÁgÀ f¯Éè, PÉÆïÁgÀ-563101.

C¢ü¸ÀÆZÀ£É

£ÀA : J¯ïJ£ïr.¹Dgï. 73/2011-12, ¢£ÁAPÀ : 28/11/2016.

«µÀAiÀÄ:

PÉÆïÁgÀ f¯Éè ²æäªÁ¸À¥ÀÄgÀ vÁ®ÆèPÀÄ PÀ¸À¨Á ºÉÆç½ PÀ®ÆègÀÄ UÁæªÀÄzÀ°è ¸ÀPÁðj DzÀ±Àð

«zÁå®AiÀÄ ±Á¯ÉUÉ ¨sÀÆ«Ä ªÀÄAdÆgÀÄ ªÀiÁqÀĪÀ §UÉÎ.

G¯ÉèÃR:

¸ÀPÁðgÀzÀ ¥ÀvÀæ £ÀA. Dgïr 98 J¯ïfPÉ 2012, ¢£ÁAPÀ 31/8/2012.

2. ¥ÁæzÉòPÀ DAiÀÄÄPÀÛgÀÄ, ¨ÉAUÀ¼ÀÆgÀÄ «¨sÁUÀ gÀªÀgÀ ¥ÀvÀæ £ÀA. J¯ïJ£ïr. ¹Dgï. 79/2011-12

¢£ÁAPÀ 21/09/2012.

94£Éà ¤AiÀĪÀÄ 68(1) £Éà ¥ÀæPÀgÀtzÀ ªÉÄÃgÉUÉ WÉÆõÀuÉ

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¸ÁªÀðd¤PÀ G¥ÀAiÉÆÃUÀPÉÌ CUÀvÀå«®èªÉAzÀÄ vÀºÀ²Ã¯ÁÝgï ²æäªÁ¸À¥ÀÄgÀ vÁ®ÆèPÀÄ gÀªÀgÀÄ ªÀgÀ¢ PÀæªÀiÁAPÀ J¯ïJ£ïr. ¹Dgï. 87/2010-11,

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700

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¨sÁUÀ 3

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P.R 10

SC-50

f¯Áè¢üPÁjUÀ¼ÀÄ,

PÉÆïÁgÀ f¯Éè, PÉÆïÁgÀ.

OFFICE OF THE DISTRICT AND SESSIONS JUDGE, MYSURU

NOTIFICATION

No. ADMN/A/ 15232 /2016, Mysuru, dated 09.09.2016.

Sri. N.T. Mohan Kumar, Software Technician, District and Sessions Court, Mysuru, is permitted to surrender Earned Leave

for 15 days from 16.07.2016 to 30.07.2016 (b.d.i.) for the calendar year 2016, out of 19 days of Earned Leave at his credit as per

Endorsement No. GE 13 / J1 / 2016-17 / 602, dated 30.08.2016, issued by the Accountant General (A & E), Karnataka, Bengaluru.

He shall be paid pay and allowances admissible for the period of leave so surrendered at the rate of 1/30

th of the monthly pay

and allowances for each day of leave surrendered, as per the provisions contained in Rule 118(2) of K.C.S.Rs.

P.R 11

K.S. Mudagal

District & Sessions Judge, Mysuru.

OFFICE OF THE DISTRICT AND SESSIONS JUDGE, MYSURU

NOTIFICATION

No. ADMN/A/ 14534 /2016, Mysuru, dated 30-08-2016.

Sri. T.C. Nagaraju, Retd. Chief Administrative Officer, District and Sessions Court, Mysuru, is granted cash equivalent of

leave salary for earned leave not exceeding 297 days at his credit on the date of his retirement i.e. w.e.f. 31.05.2016 in

accordance with Rule 118-A of K.C.S.Rs.

Further, it is certified that there are no departmental enquiries / criminal proceedings pending against Sri. T.C. Nagaraju, Retd.

C.A.O. of this Court, who has retired from service on attaining the age of superannuation on the afternoon of 31.05.2016.

He shall be paid pay and allowances admissible for the period of earned leave at his credit as per Rules.

P.R 12

K.S. Mudagal

District & Sessions Judge, Mysuru.

f¯Áè¢üPÁjAiÀĪÀgÀ PÁAiÀiÁð®AiÀÄ, PÉÆïÁgÀ f¯Éè, PÉÆïÁgÀ - 563101.

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¸ÁªÀðd¤PÀ “§ArzÁjAiÀÄ£ÀÄß” ¸ÀzÀj ¨sÁUÀzÀ°è CxÀªÁ CzÀgÀ ªÉÄÃ¯É EvÁ¸ÀQÛAiÀÄļÀî CxÀªÁ ºÀPÀÄ̼Àî CxÀªÁ F GzÉÝñÀ¢AzÀ

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P.R 32

SC-1

qÁ|| PÉ.«.wæ¯ÉÆÃPÀZÀAzÀæ, ¨sÁ.D.¸ÉÃ,

f¯Áè¢üPÁjUÀ¼ÀÄ,

702

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ¥sɧæªÀj 9, 2017

¨sÁUÀ 3

PÉÆïÁgÀ f¯Éè, PÉÆïÁgÀ.

Department of Commercial Taxes

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BENGALURU-

CLARIFICATION UNDER SECTION 59(4) OF

THE KARNATAKA VALUE ADDED TAX ACT, 2003.

No.CLR.CR.93/2015-16, Bengaluru-560 009.

Present : RITVIK PANDEY, I.A.S,

Commissioner of Commercial Taxes. (Karnataka) Bengaluru.

Sub :

KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable

on “Welding Machines”–reg.

Ref :

Application dated:16-09-2015 M/s Indus Arc Power Pvt, Ltd.,Plot No:108-E, 3

rd Phase,

Peenya Indl.Area, Bengaluru-560 058 (TIN: 29800894494).

In the application cited above, M/s Indus Arc Power Pvt Ltd.,Plot No:108-E, 3

rd Phase, Peenya Indl.Area,Bengaluru-560 058

(TIN: 29800894494)has sought clarification regarding the rate of tax applicable on “Welding Machines”.

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the

rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work

of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the scope

of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of

assessments and collection of revenue.

3. The applicant had sought an opportunity of hearing and the same has been provided. Sri. M.A. Maniyar, STP, duly authorised

by the applicant appeared for hearing and he was heard. At the time of hearing, the person present pleaded that “Welding Machines” is

covered under entry 8468 of Central Excise Tariff Act 1985, and is covered under Sl.No.12 of the Notification No.FD 116 CSL 2006(8)

dated:31.03.2006.

4. On verification it is noticed that, the commodity “Welding Machine” is classified under Central Excise Tariff Heading 8468 and

is covered under Sl.No.12 of the Notification No.FD 116 CSL 2006(8) dated:31-03-2006 and hence liable to tax @ 4% from 01-04-2005

to 31-03-2010 and @ 5% from 01-04-2010to 31-07-2012 and @ 5.5% w.e.f.01-08-2012 and onwards.

5. Hence the following clarification is issued.

CLARIFICATION NO.CLR.CR.93/2015-16, Dtd.09-02-2016.

It is clarified that “Welding Machine” is classified under Central Excise Tariff Head 8468 and is covered under Sl.No.12 of the

Notification No.FD 116 CSL 2006(8) dated:31.03.2006 and hence liable to tax @4%from 01-04-2005 to 31-03-2010 and @ 5% from

01-04-2010 to 31-07-2012 and @ 5.5% w.e.f.01-08-2012 and onwards.

P.R 13

SC-25

RITVIK PANDEY

Commissioner of Commercial Taxes, (Karnataka), Bengaluru.

Department of Commercial Taxes

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BENGALURU.

CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA

VALUE ADDED TAX ACT, 2003.

No.CLR.CR.129/14-15, Bengaluru-560 009.

Present : RITVIK PANDEY, I.A.S,

Commissioner of Commercial Taxes. (Karnataka) Bengaluru.

Sub :

KVAT Act, 2003 - Clarification under Section 59(4) of the Karnataka Value Added Tax

Act, 2003 on “Expansive Mortar” (Calcium Hydroxide Composition) –Reg.

Ref :

Application filed by M/s. Ramesh Parasarampuria, Proprietor, Ballari-583101 (TIN:

29790014176) on 12.12.2014.

M/s. Ramesh Parasarampuria, Proprietor, 16/20, Parasarampuria Complex, Bengaluru Road Ballari-583101 (TIN:

29790014176) had sought clarification regarding the rate of tax applicable on “Expansive Mortar (Calcium Hydroxide Composition) vide

application filed to this office on 12.12.2014.

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the

rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work

¨sÁUÀ 3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ¥sɧæªÀj 9, 2017

703

of assessments and collection of revenue. It is examined and found that, the clarification requested by the applicant is within the scope

of the aforesaid provision and it is necessary that, the clarification be issued for the purpose of maintaining uniformity in the work of

assessments and collection of revenue.

3. Perusal of the literature and the documents furnished by the applicant it is noticed that, the mortar is an expansive non-

explosive demolition agent, powder, whose major component is in the quicklime classified under Central Excise Tariff Heading

38160000 which is neither notified for reduced rate of tax nor falling under III Schedule to KVAT Act, 2003. Hence, “Expansive Mortar

(Calcium Hydroxide Composition) is liable to tax as unscheduled commodity at the rate of 12.5% from 01.4.2005 to 31.3.2010, at 13.5%

from 01.4.2010 to 31.3.2011 at 14% from 01.4.2011 to 31.7.2012 and at 14.5% from 01.8.2012 and onwards as per Section 4(1) (b) (iii)

of the KVAT Act, 2003.

CLARIFICATION NO.CLR.CR-129/14-15 DATED 20.10.2016.

It is clarified that “Expansive Mortar (Calcium Hydroxide Composition) is liable to tax as unscheduled commodity at the rate of

12.5% from 01.4.2005 to 31.3.2010, at 13.5% from 01.4.2010 to 31.3.2011 at 14.% from 01.4.2011 to 31.7.2012 and at 14.5% from

01.8.2012 and onwards as per Section 4(1) (b) (iii) of the KVAT Act, 2003.

P.R 14

SC-25

RITVIK PANDEY

Commissioner of Commercial Taxes, (Karnataka), Bengaluru.

Department of Commercial Taxes

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES,

(KARNATAKA), BENGALURU – CLARIFICATION UNDER SECTION 12 (7)

OF THE KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979

Present :

RITVIK PANDEY, I.A.S,

Commissioner of Commercial Taxes. (Karnataka) Bengaluru.

Sub :

KTEG Act, 1979 – clarification relating to liability of Entry Tax on “ Non-woven Fabric

and Woven Fabrics coated with LDPE Powder and Handloom Fabric coated with

LDPE”. - reg.

Ref :

Ref: Application dated: 05-04-2016 of M/s. R.S. Enterprises, No: 43/32, Pipeline Road,

IInd Stage,Vijayanagar, Bengaluru-560040. (TIN: 29340794643)

In

the

application

cited

above,

M/s.

R.S.Enterprises,

No:43/32,

Pipeline

Road,

IInd

Stage,

Vijayanagar,

Bengaluru-560040,TIN:29340794643 has sought clarification regarding liability of entry tax on “Non-woven Fabric and Woven Fabrics

which are coated with LDPE Powder and Handloom Fabric coated with LDPE”.

2. Section 12(7) of the Karnataka Tax on Entry of Goods Act, 1979 empowers the Commissioner of Commercial Taxes to

clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity

in the work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within

the scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the

work of assessments and collection of revenue.

3. On examination it is noticed that, “Non-woven Fabric and Woven Fabrics which are coated with LDPE Powder and

Handloom Fabric coated with LDPE” are covered under Sl.No.4 of the Notification No: FD 11 CET 2002 (I) dated: 30-3-2002 and hence

liable for Entry Tax at 1%, if these goods are brought into a local area for consumption, use or sale therein.

4. Hence, the following clarification is issued.

CLARIFICATION NO.KTEG/CLR/CR-02/2016-17, DATED: 17-09-2016.

It is clarified that, “Non-woven Fabric and Woven Fabrics which are coated with LDPE Powder and Handloom Fabric coated

with LDPE” are covered under Sl.No.4 of the Notification No: FD 11 CET 2002 (I) dated: 30-3-2002 and hence liable for Entry Tax at

1%, if these goods are brought into a local area for consumption, use or sale therein.

RITVIK PANDEY

Commissioner of Commercial Taxes, (Karnataka), Bengaluru.

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PÀ£ÁðlPÀ ¥ÀæªÉñÀ vÉjUÉ PÁAiÉÄÝ, 1979 – “£Á£ï NªÉ£ï ¥sÁå©æPï ªÀÄvÀÄÛ NªÉ£ï ¥sÁå©æPïì

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ªÉÄ: Dgï.J¸ï.JAlgï¥ÉæöʸÀ¸ï, ¸ÀASÉå:43/32, ¥ÉÊ¥ï¯ÉÊ£ï gÀ¸ÉÛ, 2£Éà ºÀAvÀ, «dAiÀÄ£ÀUÀgÀ, ¨ÉAUÀ¼ÀÆgÀÄ-560 040 EªÀgÀÄ,

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P.R 15

SC-25

jwéPï ¥ÁAqÉ

ªÁtÂdå vÉjUÉUÀ¼À DAiÀÄÄPÀÛgÀÄ, PÀ£ÁðlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ.

Department of Commercial Taxes

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BENGALURU-

CLARIFICATION UNDER SECTION 59(4) OF

THE KARNATAKA VALUE ADDED TAX ACT, 2003.

No.CLR.CR.23/2016-17, Bengaluru-560 009.

Present : RITVIK PANDEY, I.A.S,

Commissioner of Commercial Taxes. (Karnataka) Bengaluru.

Sub :

KVAT Act, 2003 -Clarification under Section 59(4) regarding the rate of tax applicable

on certain “Agricultural and Horticultural Tools/Machines”-reg.

Ref :

Application received on 03-06-2016of M/s.Saklaspur Biotech Pvt Ltd., # 1104,11

th

Floor west wing, Raheja towers, M.G.Road, Bengaluru-560 001. (TIN:29390302777).

In the application cited above, M/s.Saklaspur Biotech Pvt Ltd., # 1104, 11

th Floor west wing, Raheja towers, M.G.Road,

Bengaluru-560001,(TIN:29390302777)has sought clarification regarding the rate of tax applicable on “Agricultural and Horticultural

Tools/Machines” i.e.,(1) Brush cutter (2) Pole Pruner (3) Chain Saw (4) Earth Auger (5) Power Weeder (6) Power Tiller & (7) Branch

Cutter.

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the

rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work

of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the scope

of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of

assessments and collection of revenue.

3. On verification of the brouchers filed by the applicant it is noticed that, (1) Brush Cutter (2) Pole Pruner (3) Chain Saw (4)

Earth Auger & (5) Branch Cutter fall under Sl.No:93(8) of the III schedule to the KVAT Act 2003, and Power Weeder and Power Tiller

are classified under entry 95 of III Schedule to the KVAT Act 2003. Hence these goods are taxable at 5.5.%.

4. Hence the following clarification is issued.

CLARIFICATION NO.CLR.CR.23/2016-17, Dated: 03-10-2016.

It is clarified that(1) Brush cutter (2) Pole Pruner (3) Chain Saw (4) Earth Auger &(5) Branch Cutter fall under Sl.No:93(8) of the

III schedule to the KVAT Act 2003, and hence taxable at 5.5%and (1) Power Weeder and (2) Power Tiller are classified under entry 95

of III Schedule to the KVAT Act, 2003 and are taxable at 5.5.%.

P.R 16

SC-25

RITVIK PANDEY

Commissioner of Commercial Taxes, (Karnataka), Bengaluru.

¨sÁUÀ 3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ¥sɧæªÀj 9, 2017

705

Department of Commercial Taxes

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BENGALURU-

CLARIFICATION UNDER SECTION 59(4) OF

THE KARNATAKA VALUE ADDED TAX ACT, 2003.

No: CLR.CR.27/16-17, Bengaluru-560009.

Present :

RITVIK PANDEY, I.A.S,

Commissioner of Commercial Taxes. (Karnataka) Bengaluru.

Sub :

KVAT Act, 2003-Clarification under Section 59(4) of the Karnataka Value Added Tax Act,

2003 regarding “Aluminium Tawa (Commonly known as Non-stick Tawa)”.- Reg.

Ref :

Application filed by M/s. Greenchef Appliances Limited, #19/3, 3

rd Cross, Mango Garden,

Behind Metro, Kanakapura Road, Bengaluru-560078. (TIN: 29410616173) on 21.6.2016.

In the application cited above, M/s. Greenchef Appliances Limited, #19/3, 3

rd Cross, Mango Garden, Behind Metro, Kanakapura

Road, Bengaluru-560078 (TIN: 29410616173) on 21.6.2016. The applicant has sought clarification with regard to ‘Aluminium Tawa

(Commonly known as Non-stick Tawa). The applicant in his application had sought for personal hearing to demonstrate the product for

better understanding of the product description. The applicant was provided with an opportunity of hearing and was called upon to be

present on 2.8.2016. In response to the same, the applicant present on the day and demonstrated the product and claimed that the

product for which clarification is sought is Hard Anodised Aluminium Tawa.

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003(herein afterwards called ‘Act’) empowers the Commissioner of

Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of

maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that, the clarification requested

by the petitioner is within the scope of the aforesaid provision and it is necessary that, the clarification be issued for the purpose of

maintaining uniformity in the work of assessments and collection of revenue.

3.

The matter is examined. The applicant has sought this clarification in view of the Notification No. FD 34 CSL 2016(II)

Dated : 31.3.2016 which exempts tax payable on Aluminium house hold utensil other than Cookers and Cutlery. Government has

notified exemption for Aluminium house hold utensil other than Cookers and Cutlery to implement the proposal of Karnataka Budget

2016-17. In the Budget speech 2016-17, at para 459(4) Hon’ble Chief Minister of Karnataka had announced as follow:

4) Exempt Aluminium house hold utensils other than Pressure Cookers and Cutlery for the benefit of the poor

Notification No. FD 34 CSL 2016(II) Dated 31.3.2016 exempts Aluminium house hold utensil other than Cookers and Cutlery for the

benefit of the poor. Intention of the budget is to exempt such aluminium house hold utensils which are used by poor people. Aluminium

Housel Hold Utensils with Nonstick Coating being household article are not used by poor people. Secondly, Hon’ble Supreme Court of

India in the case of Hawkins Cookers Limited Vs State of Kerala [Appeal (civil) 6469-6470 of 2002 Judgement Dated29/04/2008] it

is held as follow:

By no stretch of imagination, satilon coated cookware can be treated as ordinary aluminium household utensils.

Price of the satilon coated cookware is much more than the aluminium household utensils made of aluminium and its

alloys. The Hawkins cookware sold by the assessee cannot be categorized as household utensils made of

aluminium for the reasons that the satilon coating makes the goods non-sticky and hence different from the

aluminium household utensils.

4.

The Hon’ble Supreme Court of India has held that non-sticky goods cannot be called as ‘aluminium household utensils’. In this

case also the applicant is seeking clarification as to whether the notification is applicable to “Aluminum Tawa (Commonly known as Non-

Stick Cookware).Anadosied Tawa is not fully made up of aluminium. Handles made up of stainless steel or plastic are fitted to them to

make them comfortable. Hard-anodized aluminum cookware is stick-resistant. When raw aluminum is hard-anodized, it turns to grey

and also seals the surface of the metal to make it virtually nonporous. Anodization is a process wherein chemical baths are used to

prepare the surface of aluminum to receive an electrical charge that will increase the thickness of the oxide layer and make it harder,

more durable, and less likely to corrode. Anodized aluminum is definitely less reactive than non-anodized aluminum and will leach less

aluminum as a result, provided that the surface has not been damaged.Thus, further process is involved to make these aluminium

utensils more durable and usable. As discussed above, the notification is applicable to domestic aluminium utensils which do not have

combination of other metals or plastic or not subjected further process of Anodization. Central excise tariff heading 76.15.1021 also

describes the goods as “Aluminium Utensils-Non-stick”. Hence the “Aluminum Tawa (Commonly known as Non-Stick Cookware) with

non-stick properties does not come under the purview of the notification and hence not exempted and are taxable at 5.5%

6.

Hence, the following clarification is issued.

CLARIFICATION NO: CLR.CR.27/16-17, DATED17.09.2016.

It is clarified that, “Aluminum Tawa (Commonly known as Non-Stick Cookware) is liable to tax at 5.5% under entry 5 of III

Schedule to Karnataka Value Added Tax Act, 2003 w.e.f. 1.8.2012 and onwards.

P.R 17

SC-25

RITVIK PANDEY

Commissioner of Commercial Taxes, (Karnataka), Bengaluru.

706

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ¥sɧæªÀj 9, 2017

¨sÁUÀ 3

Department of Commercial Taxes

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BENGALURU-

CLARIFICATION UNDER SECTION 59(4) OF

THE KARNATAKA VALUE ADDED TAX ACT, 2003.

No.CLR.CR.01/15-16, Bengaluru-560 009.

Present :

RITVIK PANDEY, I.A.S,

Commissioner of Commercial Taxes. (Karnataka) Bengaluru.

Sub :

KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on “Hose

Assembly, Tube Assembly and Fittings”–reg.

Ref :

Application received on 30-03-2015 M/s Universal Flexibles Pvt. Ltd., 2C, Dyavasandra

Industrial Area, Whitefield Cross Road, Mahadevapura, Bengaluru-560 048 (TIN:29950048814).

In the application cited above, M/s. Universal Flexibles Pvt. Ltd., 2C, Dyavasandra Industrial Area, Whitefield Cross Road,

Mahadevapura, Bengaluru-560 048 (TIN:29950048814) has sought clarification regarding the rate of tax applicable on “Hose

Assembly, Tube Assembly and Fittings”

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the

rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in work of

assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the scope of

the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work of

assessments and collection of revenue.

3. On verification of the information and the brochures furnished to this office by the applicant, it is noticed that the “Hose

Assembly” and“Tube Assembly” is not sold as pipes and fittings. Hose is fitted to a fitting and sold as “HoseAssembly” and tube is fitted

with automotive components and sold as “tube assembly”. Therefore these goods are taxable at 14.5% as un-scheduled goods under

Section 4(1) (b) (iii) of KVAT Act,2003w.e.f.01-08-2012 and onwards. Further “HoseFitting” other than that of parts of motor vehicles are

taxable @ 5.5% as per entry 43 of III Schedule to KVAT Act,2003.

4. Hence the following clarification is issued.

CLARIFICATION NO.CLR.CR.01/15-16, DATED: 04-10-2016.

It is clarified that,“Hose Assembly and Tube Assembly”are taxable under Section 4(1)(b)(iii) of the KVAT Act, 2003 @ 14.5%

w.e.f.01-08-2012 and onwards.“Hose fittings” other than that of parts of motor vehicles are taxable @ 5.5% as per entry 43 of III

Schedule to KVAT Act, 2003, w.e.f. 01-08-2012 and onwards.

P.R 18

SC-25

RITVIK PANDEY

Commissioner of Commercial Taxes, (Karnataka), Bengaluru.

Department of Commercial Taxes

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BENGALURU.

CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA

VALUE ADDED TAX ACT, 2003.

No : CLR/CR-29/2016-17, Bengaluru-560009.

Present :

RITVIK PANDEY, I.A.S,

Commissioner of Commercial Taxes. (Karnataka) Bengaluru.

Sub :

KVAT Act, 2003-Clarification under Section 59(4) of the Karnataka Value Added Tax

Act, 2003 on “Milk Shake” - Reg.

Ref :

Application filed by M/s. Karnataka Milk Federation Ltd, Bengaluru-560029(TIN:

29710050983) on.21.6.2016.

M/s. Karnataka Milk Federation Ltd, Bengaluru-560029 (TIN: 29710050983) had sought clarification regarding the rate of tax

applicable on “Milk Shake” vide application filed to this office on 21.6.2016. The applicant understands that, milk shake falls under entry

24 of the I schedule to KVAT Act, 2003 and is liable for exemption. Applicant has relied on the judgement of the Hon’ble Madras High

Court in the case of M/s Nestle India Ltd V State of Tamil Nadu 65 VST 406(Mad) stating that milk shake prepared by sterilization of

toned milk at high temperature by adding sugar, colour and flavour and it is capable of being classified under serial number 24 of the I

schedule to the KVAT Act, 2003.

2.

Section 59(4) of the Karnataka Value Added Tax Act,2003 empowers the Commissioner of Commercial Taxes to clarify the rate

of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of

assessments and collection of revenue. It is examined and found that, the clarification requested by the applicant is within the scope of

the aforesaid provision and it is necessary that, the clarification be issued for the purpose of maintaining uniformity in the work of

assessments and collection of revenue.

3.

Submissions made by the applicant are examined with reference to the facts and Law. As per Wikipedia, the free encyclopedia

milkshake is a sweet, cold beverage which is usually made from milk, ice cream, or iced milk, and flavorings or sweeteners such

as butterscotch, caramel sauce, chocolate sauce, or fruit syrup. Outside the United States, milkshakes using ice cream or iced milk are

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707

sometimes called a thick milkshake or thick shake; Thus, Serial number 24 of the I Schedule of KVAT Act, 2003 does not refer to the

‘Milk Shake’ but only to ‘fresh milk and pasteurized milk’. If the legislature intended to exempt ‘milk shake’, then this commodity would

have been part of that entry. As milk shake is not fresh milk or pasteurized milk per se but is a different commodity made from milk, ice

cream, or iced milk, flavours, sweeteners such as butterscotch, chocolate sauce or fruit syrup, milk shake is considered as milk product

different from fresh milk or pasteurized milk. Hence claim of the applicant to classify ‘milk shake’ under serial number 24 of the I

Schedule to KVAT Act, 2003 is not correct. Apex Court in the case of Pole Star Electronics (Private) Limited Vs. Additional

Commissioner of Sales Tax (1978) 41 STC 409 (SC) has held that, it is not permissible to the court to speculate to what the legislature

must have intended and then to twist or bend the language of the statute to make it accord with the presumed intention of the

legislature. The Apex Court in the case of Nasiruddin and Others vs.Sita Ram Agarwal [AIR 2003 SC 1543]has held that “The court's

jurisdiction to interpret a statute can be invoked when the same is ambiguous. It is well known that in a given case the Court can iron out

the fabric but it cannot change the texture of the fabric. It cannot enlarge the scope of legislation or intention when the language of

provision is plain and unambiguous. It cannot add or subtract words to a statute or read something into it which is not there. It cannot re-

write or recast legislation.” (Emphasis supplied). Hon’ble High Court of Karnataka in the case of Sri Durga Distributors Vs. State of

Karnataka (2007) 5 VST 347 has held that in a taxing statute, the entry has to be read as a whole to understand the intention of the

legislature for the purpose of levy of tax on a commodity and any benefit available if so received has to be provided to the assessee.

However, if non-inclusion of certain commodity is indicated, then the Court would not be justified in including those

commodities for the purpose of taxing under a particular entry. Any inclusion by the Court for the purpose of taxation would be

usurpation of power which is not available to the Court in the matter of taxing statute. Thus, milk shake having not been included under

that entry is necessarily to be classified as unscheduled goods.

4.

Hon’ble High Court of Bombay in the case of Commissioner of Sales Tax, Maharashtra State, Mumbai VS Cadila

Healthcare Limited[Sales Tax Appeal No. 1 of 2010, VAT Appeal No. 16 of 2007 Date Of Decision : Fri Mar 04 2011] has held

as follow:

It is never expected that the product should pass all the tests or all the guiding principles should be made applicable to it, rather

the most important and paramount test of fixing the classification and the entry of the commodity under the VAT is whether the product

in issue is a distinct marketable commodity or not. A commodity should be distinguishable from its mother product in its character,

ingredients, nature, form, look, use, pack, etc., and secondly, it is to be recognized as an independent separate commodity in the

market. The term marketable connotes two aspects, i.e., firstly the product should be saleable in the market and secondly it should

establish its own identity as a commodity in the eyes of the consumer. Thus though one or two guiding principles may be applicable to a

product but if the product refuses to merge into its original product and establishes its own identity in the market then it is treated as a

distinct marketable commodity.

The Hon’ble Supreme Court of India in the case of State Of Uttar Pradesh vs. M/S. Kores (India) Ltd on 18 October,

(1976)1977 AIR 132, 1977 SCR (1) 837

A word which is not defined in an enactment has to be understood in its popular and commercial sense with reference to the

context in which it occurs. It has to be understood according to the well-established canon of construction in the sense in which

persons dealing in and using the article understand it.

Judgement in the case of Allahabad Dugdh Utpadak Sahakari vs. Commissioner of Trade Tax decided on 9.10.2006 is relating to

the Mattha and the Hon’ble High Court answered the question whether on the facts and in the circumstances of the case, the Trade Tax

Tribunal was legally justified in treating ''Mattha and Lassi' as one and the same commodity and imposing tax as per Notification

No.Kani 2-11/XI dated 15.01.2000 when the ''Mattha' being basically Milk is exempted from tax as per Notification No.ST-II-7038/X

dated 31.01.1985 by holding the view that Mattha is a milk product and is sold after mixing the salt and jeera etc. and is not a milk.

Order of the Tribunal rejecting the claim of exemption on the turnover of mattha was upheld. Further, in the same case it was held that

flavored milk, which is prepared after mixing the dry fruits etc. in common parlance is understood as soft drink and not as a

milk.Allahabad High Court in the case of M/s. Nestles' Products (India) Ltd. v. Commissioner of Sales Tax"1963 14 STC 606 All it is held

that powdered milk and condensed milk were not milk within the meaning of notification No. S.T. 119/X-928 dated 7th June, 1968 "under

which milk products such as Chhena, Dahai, Khoa, butter and cream but excluding sweetmeats and products sold in sealed containers"

were exempt from tax. Likewise, judgment of the Hon’ble Madras High Court in the case of M/s Nestle India Ltd V State of Tamil Nadu

65 VST 406(Mad) stating that milk shake prepared by sterilization of toned milk at high temperature by adding sugar, colour and flavour

and it is capable of being classified under serial number 24 of the I schedule to the KVAT Act, 2003 cannot be applied to classify ‘milk

shake’ under that entry. If the applicant had sold pasteurized milk without any additives such as sugar, colour and flavour claim of the

applicant would have been correct.

5.

The commodity for which clarification is sought contains sugar, colour and flavour which is distinct commodity having identity of

its own and recognized as different from pasteurized milk both in commercial and common parlance. Therefore, ‘Milk Shake’ is a milk

product which cannot be classified under serial number 24 of the I Schedule to the KVAT Act, 2003 but it is liable to tax as unscheduled

commodity at the rate of 12.5% from 01.4.2005 to 31.3.2010, at 13.5% from 01.4.2010 to 31.3.2011 at 14% from 01.4.2011 to

31.7.2012 and at 14.5% from 01.8.2012 and onwards as per Section 4(1) (b) (iii) of the KVAT Act, 2003.

CLARIFICATION NO.CLR.CR-29/2016-17 DATED 20.10.2016.

It is clarified that “Milk Shake’ is liable to tax as unscheduled commodity at the rate of 12.5% from 01.4.2005 to 31.3.2010, at

13.5% from 01.4.2010 to 31.3.2011 at 14% from 01.4.2011 to 31.7.2012 and at 14.5% from 01.8.2012 and onwards as per Section 4(1)

(b) (iii) of the KVAT Act, 2003.

P.R 19

SC-25

RITVIK PANDEY

Commissioner of Commercial Taxes, (Karnataka), Bengaluru.

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