(1423)

¨sÁUÀ 3

¸ÀPÁðgÀzÀ DAiÀiÁ E¯ÁSÉUÀ¼À ªÀÄÄRå¸ÀÜgÀ ªÀÄvÀÄÛ ¸ÀÜ½ÃAiÀÄ ¥Áæ¢üPÁjUÀ½UÉ

¸ÀA§A¢ü¹zÀ C¢ü¸ÀÆZÀ£ÉUÀ¼ÀÄ

Department of Commercial Taxes

Office of the Commissioner of Commercial Taxes (Karnataka),

Vanijya Terige Karyalaya, Kalidasa Road,

Gandhinagar, Bengaluru-560009.

NOTIFICATION

No : ADCOM(Audit)/C/CR-453/17-18/990, Dated: 03.02.2018.

Whereas sub-section (1) of Section 38 of the Karnataka Value Added Tax Act 2003 provides that every dealer shall be

deemed to have been assessed to tax based on the return filed by him under Section 35, except in cases where the Commissioner may

notify the dealer of any requirement of production of books of accounts before the prescribed authority in support of a return filed for any

period and such authority shall proceed to assess such dealer.-

e) on the basis of the return filed, where he is satisfied that the return filed is correct and complete, or

f) to the best of its judgment, where the return filed appears to be incorrect or incomplete, after giving the dealer an opportunity of

showing cause against such assessment in writing and any additional tax assessed shall be paid within thirty days from the date

of service of such assessment on the dealer.

Whereas different industrial policies of the Government provide for incentives and concessions in the form of tax exemption or

tax based loan or re-imbursement of tax paid to new industrial units and also for additional investments made for expansion/

diversification/modernization.

Whereas such industrial policies and certificates issued also provide that the industrial unit shall submit all the documents,

accounts to the local VAT officer for audit and the eligible amount as confirmed by the Commissioner of Commercial Taxes, for a

particular period, will be considered for re-imbursement from the department.

Whereas the Commissioner of Commercial Taxes vide Notification No. IPI/CR/51/ 2010-11(I), dated: 24.03.2014, has notified

that every registered dealer who is an industrial unit claiming tax incentive including tax exemption or tax based loan or re-imbursement

of tax paid under any of the industrial policies of the State Government shall be required to produce accounts in support of the return

filed by him for all the tax periods during which he is claiming such tax incentives.

Now, therefore, in exercise of the powers conferred under sub-section (1) of Section 38 of the Karnataka Value Added Tax

2003 (Karnataka Act 32 of 2004), read with sub-rule (a) of rule 45 of the Karnataka Value Added Tax Rules 2005, it is hereby notified

that the dealer listed in the table below is required to produce accounts, before the prescribed authority mentioned against the name of

the dealer, in support of a return filed for any period of assessment by such authority :

¸ÀA¥ÀÄl 153

Volume 153

¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀÄªÁgÀ, ªÀiÁZïð 22, 2018 (ZÉÊvÀæ 1, ±ÀPÀ ªÀµÀð 1940)

Bengaluru, Thursday, March 22, 2018 (Chaithra 1, Shaka Varsha 1940)

¸ÀAaPÉ 12

Issue 12

1424

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, ªÀiÁZïð 22, 2018

¨sÁUÀ 3

Sl.No.

Name and Address of the Dealer

TIN

Prescribed authority

M/s. Brightflexi International Private Limited, DNo.

161-B, Baikampady Industrial Area, Baikampady,

Mangaluru -575 011.

29911295868

Local GST Office-260, Mangaluru,

Divisional GST Office, Mangaluru.

PR-134

SRIKAR M.S

Commissioner of Commercial Taxes,

(Karnataka), Bengaluru.

Department of Commercial Taxes

Office of the Commissioner of Commercial Taxes (Karnataka),

Vanijya Terige Karyalaya, Kalidasa Road,

Gandhinagar, Bengaluru-560009.

NOTIFICATION

No: ADCOM(Audit)/C/CR-454/17-18/989, Dated: 03.02.2018.

Whereas sub-section (1) of Section 38 of the Karnataka Value Added Tax Act 2003 provides that every dealer shall be deemed

to have been assessed to tax based on the return filed by him under Section 35, except in cases where the Commissioner may notify

the dealer of any requirement of production of books of accounts before the prescribed authority in support of a return filed for any

period and such authority shall proceed to assess such dealer.-

on the basis of the return filed, where he is satisfied that the return filed is correct and complete, or

to the best of its judgment, where the return filed appears to be incorrect or incomplete, after giving the dealer an

opportunity of showing cause against such assessment in writing and any additional tax assessed shall be paid within

thirty days from the date of service of such assessment on the dealer.

Whereas different industrial policies of the Government provide for incentives and concessions in the form of tax exemption or

tax based loan or re-imbursement of tax paid to new industrial units and also for additional investments made for expansion/

diversification/modernization.

Whereas such industrial policies and certificates issued also provide that the industrial unit shall submit all the documents,

accounts to the local VAT officer for audit and the eligible amount as confirmed by the Commissioner of Commercial Taxes, for a

particular period, will be considered for re-imbursement from the department.

Whereas the Commissioner of Commercial Taxes vide Notification No. IPI/CR/51/ 2010-11(I), dated: 24.03.2014, has notified that

every registered dealer who is an industrial unit claiming tax incentive including tax exemption or tax based loan or re-imbursement of

tax paid under any of the industrial policies of the State Government shall be required to produce accounts in support of the return filed

by him for all the tax periods during which he is claiming such tax incentives.

Now, therefore, in exercise of the powers conferred under sub-section (1) of Section 38 of the Karnataka Value Added Tax 2003

(Karnataka Act 32 of 2004), read with sub-rule (a) of rule 45 of the Karnataka Value Added Tax Rules 2005, it is hereby notified that the

dealer listed in the table below is required to produce accounts, before the prescribed authority mentioned against the name of the

dealer, in support of a return filed for any period of assessment by such authority:

Sl.No.

Name and Address of the Dealer

TIN

Prescribed authority

M/s. Shri Laxmi Venkataramana Yajamana Industries,

Mavinakatte, Bantwala –Taluk

29970821893

Sub GST Office-261, Bantwal,

Divisional GST Office, Mangaluru.

PR-135

SRIKAR M.S

Commissioner of Commercial Taxes,

(Karnataka), Bengaluru.

Department of Commercial Taxes

Office of the Commissioner of Commercial Taxes (Karnataka),

Vanijya Terige Karyalaya, Kalidasa Road,

Gandhinagar, Bengaluru-560009.

NOTIFICATION

No: ADCOM(Audit)/C/CR-452/17-18/988/ Dated: 03.02.2018.

Whereas sub-section (1) of Section 38 of the Karnataka Value Added Tax Act 2003 provides that every dealer shall be

deemed to have been assessed to tax based on the return filed by him under Section 35, except in cases where the Commissioner may

¨sÁUÀ 3

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, ªÀiÁZïð 22, 2018

1425

notify the dealer of any requirement of production of books of accounts before the prescribed authority in support of a return filed for any

period and such authority shall proceed to assess such dealer.-

c) on the basis of the return filed, where he is satisfied that the return filed is correct and complete, or

d) to the best of its judgment, where the return filed appears to be incorrect or incomplete, after giving the dealer an

opportunity of showing cause against such assessment in writing and any additional tax assessed shall be paid within thirty

days from the date of service of such assessment on the dealer.