Section 30A in Karnataka Tax on Entry of Goods Act, 1979
30A. [ Assessment of tax in certain cases. [Inserted by Act 11 of 1987 w.e.f. 1.4.1987]
- [(1)] Notwithstanding anything certained in this Act, every registered dealer and every dealer liable to get himself registered under this Act whose assessment year commenced on a date after the first day of April, 1986 shall complete his accounts and close them on thirty-first day of march, 1987. He shall be assessed to the period ending thirty-first March, 1987 in accordance with the procedure laid down in section 5 of this Act.](2)[ Notwithstanding anything contained in this Act, where a dealer who is permitted to pay tax under section 5C has caused entry of goods into local area for use, sale or consumption therein and has not paid tax on such goods under that section up to the date of commencement of the Karnataka Tax on Entry of Goods (Third Amendment) Act, 1993 shall pay tax under section 3 at the rates prevailing on the date immediately prior to the date of such commencement.] [Inserted by Act 14 of 1994 w.e.f. 1.4.1994]
