State Act

THE KARNATAKA SALES TAX ACT, 1957

1[22-B. Limitation in regard to passing of orders in respect of certain proceedings.- (1) Notwithstanding anything contained in sections 12-A, 21 and 22-A, where any proceedings are initiated under section 12-A or any records have been called for under sections 21 or 22-A, the authorities concerned shall pass orders referred to in the said sections, within a period of 2[four years]2 from the date of initiation of such proceedings or calling for the records, as the case may be: Provided that in respect of proceedings initiated or records called for before the date of commencement of the Karnataka Taxation Laws (Amendment) Act, 1997, orders shall be passed within a period of 1[four years]1 from such commencement. 1[Provided further that no such time limit shall be applicable in respect of proceedings initiated by the Commissioner under Section 22-A.]1 (2) In computing the period specified in sub-section (1), the period during which a proceeding has been deferred on account of any stay granted by any court or any other authority shall be excluded.]1