Government of Karnataka (Department of Commercial Taxes)

GOVERNMENT OF KARNATAKA
(Department of Commercial Taxes),

No. Adcom/Enf/.SZ/AC-5/ Ins /2013.14 Office of the Addl. Commr. of
Commrl. !"es#$Enforcement%#
So&th Zone# '(-II# ) )loc*#
III +loor# 30,# -0 +eet .o!d#
'i/e* N!0!r 1ost# (or!m!n0!l!#
)AN2A3O.E-5,0044.
5!te6 6 62013
o6
he 7777777777.
777777777777.
7777777777777
Sir#
S&86- +or9!rdin0 of che:&e/s collected in c!se of
;/s 7777777777777777
777777777777777777.
777777777777777777.
<<<
I !m for9!rdin0 here9ith the follo9in0 che:&e/s collected in res=ected of the
!8o/e s!id c!se for f&rther !ction !t >o&r end.
Sl
No.
Che:&e No. !nd d!te Amo&nt Act/s ? @e!r
1
2
3
4
5
,
4
-
A
he det!iled ins=ection re=ort 9ill 8e s&8mitted in d&e co&rse. he recei=t of the
che:&e/s m!> =le!se 8e !c*no9led0ed.
@o&rs f!ith f&ll>#
Encl6- As !8o/e
Asst. Commr. of Commrl. !"es#
$Enforcement%-5# So&th Zone#)!n0!lore
No. Adcom/Enf/.SZ/AC-5/ Ins. /2013.14 Office of the Addl. Commr. of
)AN2A3O.E-5,0044.
5!te6
NOTCE !NDER "ECTON #$(%) OF T&E KARNATAKA VA'!E ADDED TA( ACT )**+
1le!se t!*e notice th!t >o&r =l!ce of 8&siness 9!s ins=ected 8> the &ndersi0ned on
At the time of ins=ection Sri . 9!s =resent !nd !ttended the =roceedin0s.
@o& !re re0istered &nder the ('A Act 2003# doin0 8&siness in
5&rin0 the co&rse of ins=ection !nd on /erific!tion of >o&r 8oo*s of !cco&nt# follo9in0 discre=!ncies 9ere
noticed.
+rom the !8o/e# it is e/ident th!t# >o& !re not m!int!in0 tr&e !nd correct 8oo*s of !cco&nt
there8> contr!/ened =ro/isions of the Act. Non-m!inten!nce of =ro=er 8oo*s of !cco&nts is !n offence
=&nish!8le &nder Section 44$1% of the Act. herefore# I =ro=ose to le/> =en!lt> of .s.5000-00
Sho9 c!&se 9h> =en!lt> &nder Section 44$1% of the ('A Act 2003 sh!ll not 8e le/ied 9ithin
SE'EN 5A@S from the d!te of this notice. +!ilin0 9hich# the =ro=osed =en!lt> 9ill 8e le/ied 9ith o&t
f&rther notice.
o6-
Asst. Comm. Of Commrl. !"es#
;/s $Enf%-5# So&th Zone# )!n0!lore.

)AN2A3O.E-5,0044.
5!te6 6 62013
ORDER !NDER "ECTON #$(%) OF T&E KARNATAKA VA'!E ADDED TA( ACT )**+
he =l!ce of 8&siness of 7777777777777777777777777777.
7777777777777777777777.. 77.. 9!s ins=ected 8> the &ndersi0ned
on777777 At the time of ins=ection# Sri 77777777777777777777777
9!s =resent !nd !ttended the =roceedin0s.
he de!ler is re0istered &nder the ('A Act 2003# doin0 8&siness in77777777777.
77777777777777777 5&rin0 the co&rse of ins=ection !nd on /erific!tion of 8oo*s of
!cco&nt# follo9in0 discre=!ncies 9ere noticed.
Incor=or!tin0 the omissions# ! notice &nder Section 44$1% of the Act 9!s iss&ed =ro=osed le/>
=en!lt>/ for non B m!inten!nce of tr&e !nd correct 8oo*s of !cco&nt for the !fores!id re!sons. In res=onse#
the de!ler h!s !dmitted the discre=!ncies !nd !0reed to =!> the =en!lt>. Cence# =en!lt> of 7777 h!s
8een le/ied.

o6-
$Enf%-5# So&th Zone# )!n0!lore.
)AN2A3O.E-5,0044.
5!te6 6 62013
NOTCE !NDER "ECTON ,)(%) (-) . /# OF T&E KARNATAKA VA'!E ADDED TA( ACT
)**+ READ 0T& R!'E %#+ OF T&E KVAT ACT )**,1
In contin&!tion 9ith the ins=ection =roceedin0s cond&cted 8> the &ndersi0ned on
dtd67777.. @o& !re here8> informed to =rod&ce the follo9in0 8oo*s of !cco&nt connected 9ith >o&r
8&siness !cti/ities for the >e!r/ from the >e!r77777777. for f&rther /erific!tion.
1le!se note th!t these !re re:&ired to 8e =rod&ce 8efore the &ndersi0ned 9ithin SE'EN
5A@S from the d!te of recei=t of this notice. +!ilin0 9hich# !ction 9ill initi!ted !s =er the =ro/isions of
the Act.
o6-

$Enf%-5# So&th Zone# )!n0!lore
)AN2A3O.E-5,0044.
5!te6 6 62013
NOTCE !NDER "ECTON #2 0T& "ECTON )3 OF T&E KARNATAKA VA'!E ADDED
TA( ACT )**+
1le!se t!*e notice th!t from ! test =&rch!se cond&cted 8> the &ndersi0ned !t >o&r 8&siness
=remises on7777777777 it 9!s noticed th!t >o& h!d f!iled to iss&e s!le 8ill for the s!les of
77777777777777777777777777777 m!de 8> >o& for .s7777
@o& h!/e !dmitted the f!ct of non-iss&e of t!" in/oice in the st!tement 0i/en 8> >o& 8efore the
&ndersi0ned d&rin0 the test =&rch!se =roceedin0s on 777777. h&s# 8> not iss&in0 the t!" in/oice
for the s!le effected 8> >o& in the co&rse of ins=ection of 8&siness >o& h!/e contr!/ened the =ro/isions of
Section 2A of the ('A Act 2003.
herefore# >o& !re here8> c!lled &=on to disch!r0e the =en!lt> of .s777777 !s =ro/ided
&nder Section 4,$1% of the ('A Act 2003 for contr!/ened of the =ro/isions of Section 2A$1%# 2A$3% of the
s!id Act. @o& !re here 8> 0i/en Se/en d!>s time to disch!r0e the s!me# f!ilin0 9hich f&rther !ction 9ill 8e
initi!ted !s =er the =ro/isions of the Act.
o6-

)AN2A3O.E-5,0044.
5!te6 6 62013
ORDER !NDER "ECTON #2 (%) AND #)()) OF T&E KARNATAKA VA'!E ADDED TA( ACT
)**+
A test =&rch!se 9!s cond&cted in the 8&siness =remises of ;/s7777777777777
777777777777777777777777777777777777777777..
777777777777777777777777777777777. 5&rin0 the co&rse of
test =&rch!se# the de!ler/ s!les m!n/ =erson Bin-ch!r0e of the sho= h!d f!iled to iss&e t!" in/oice/s!le 8ill !s
re:&ired &nder Section 2A of the ('A Act 2003 to the =erson sent for the =&r=ose of cond&ctin0 test
=&rch!se in the sho=. he commodities =&rch!sed 8> the =erson !re 777777777777777
for .s77777777.. As the de!ler f!iled to iss&e t!" in/oice/ s!le 8ill# ! st!tement to the effect 9!s
recorded !nd o8t!ined from the de!ler.
A sho9 c!&se notice &nder Section 4,$1% !nd Section 4,$2% re!d 9ith Section 2A of the ('A Act
2003 9!s iss&ed to the de!ler !s*in0 him to =!> the =en!lt> or to f!ce =rosec&tion =roceedin0s in the co&rt
of 3!9. After the recei=t of the sho9 c!&se notice# the de!ler /ol&nt!ril># !0reed to =!> the =en!lt> of
.s7777777..
As s&ch# I here8> order to le/> ! =en!lt> of .s77777777. &nder Section 4,$1% or 4,$2%
of the ('A Act 2003 !nd the s!me is collected /ide Che:&e/ .ecei=t No77777777 5td 77..
? IN7777777777777. 3'O
o6-
Asst. Commr. Of Commrl. !"es#
)AN2A3O.E-5,0044.
5!te6 6 62013
NOTCE !NDER "ECTON ##()) OF T&E KARNATAKA VA'!E ADDED TA( ACT )**+
1le!se t!*e notice th!t# >o&r =l!ce of 8&siness ins=ected 8> the &ndersi0ned on7777777.
At the time m> /isit >o& h!/e !ttended the ins=ection =roceedin0s. 5&rin0 the co&rse of ins=ection the
stoc* of t!"!8le 0oods held in the =l!ce of 8&siness !nd in the 0odo9n 9!s t!*en 8> the &ndersi0ned 9ith
>o&r !ssist!nce/ =erson -in-ch!r0e of the =l!ce of 8&siness !nd the s!me 9!s /!l&ed !t =&rch!se cost !nd
!fter com=!rin0 the s!me 9ith the stoc* !s the 8oo*s of !cco&nt m!int!ined it is noticed the
&n!cco&nted/e"cess stoc* !s &nder6-
+rom this it is e/ident th!t# >o& h!/e =&rch!sed 0oods 9ith o&t in/oices 9ith !n intention to e/!de
the =!>ment of t!". @o& h!/e contr!/ened the =ro/isions of Section 2A ? 31 of the Act. herefore# I
=ro=ose to le/> =en!lt> of .s777777 9hich is do&8le the !mo&nt of t!". @o& !re here8> c!lled &=
on to sho9 c!&se in 9ritin0 !0!inst the =ro=os!l =en!lt> 9ith in SE'EN 5A@S from the d!te of recei=t of
this notice.

o6-
)AN2A3O.E-5,0044.
5!te6 6 62013
ORDER !NDER "ECTON ##()) OF T&E KARNATAKA VA'!E ADDED TA( ACT )**+
he =l!ce of 8&siness of ;/s7777777777777777777777777
777777777777777777777777777777777777777777.
9!s /isited 8> the &ndersi0ned on777777. At the time of /isit Sri7777777777777.
77777777777777..# the =erson-in-ch!r0e of the 8&siness 9!s =resent in the ins=ection
=roceedin0s. 5&rin0 the co&rse of ins=ection the stoc* of t!"!8le 0oods held in the =l!ce of 8&siness !nd in
the 0odo9n 9!s t!*en 8> the &ndersi0ned 9ith the !ssist!nce of the =erson Bin-ch!r0e of the =l!ce of
8&siness !nd the s!me 9!s /!l&ed !t =&rch!se cost 8> the =erson in ch!r0e !nd !fter com=!rin0 the s!me
9ith the stoc* !s =er the 8oo*s of !cco&nt m!int!ined it is noticed the &n!cco&nted/ e"cess stoc* !s &nder6-
A notice d!ted6 9!s iss&ed on the de!ler to sho9 c!&se in 9ritin0 !s to 9h>
=en!lt> of .s777777777777 sh!ll not le/ied !nd 9!s =ro/ided 9ith !n o==ort&nit> of
Se/en d!>s time. In res=onse to the s!me Sri 7777777777777. the =erson inch!r0e of the
8&siness 9!s !==e!red on77777777. After filin0 ! re=l> h!s !dmitted the offence !nd re:&ested to
le/> minim&m =ossi8le =en!lt>. In /ie9 of the !8o/e# it is ordered &nder Section 44$2% of the ('A Act
2003 ! =en!lt> of .s77777777 is le/ied !nd confirmed !nd ordered to =!> the s!me immedi!tel>.

o6-
S3
No.
1!rtic&l!rs/
)r!nd/ Com=!n>
SiDe E&!ntit> .!te '!l&e

)AN2A3O.E-5,0044.
5!te62A.11.2012.
o6
he Asst. Commr. of Commrl. !"es
3'O-130# )!n0!lore
Sir#
S&86- +or9!rdin0 of che:&e/s collected in c!se of
;/s 2.E. 1o9ers $1% 3td.#
Centr!l Com=le"# F 1-0# N.2...' .o!d#
S.C..o!d# Sesh!dri=&r!# )!n0!lore
IN62A43024-42-
<<<
I !m for9!rdin0 here9ith the follo9in0 che:&e/s collected in res=ected of the
!8o/e s!id c!se for f&rther !ction !t >o&r end.
Sl
No.
Che:&e No. !nd d!te Amo&nt Act/s ? @e!r
1 3,,414 55620.11.2012 .s.,5#A4--00 ('A 2010.11
he det!iled ins=ection re=ort 9ill 8e s&8mitted in d&e co&rse. he recei=t of the
che:&e/s m!> =le!se 8e !c*no9led0ed.
@o&rs f!ith f&ll>#
No. Adcom/Enf/.SZ/5C-5/ C'/2013.14 Office of the Addl. Commr. of
-0 +eet .o!d#
)AN2A3O.E-5,0044.
5!te6 6 62013
NOTCE !NDER "ECTON ,)(%) (-) . /# OF T&E KARNATAKA VA'!E ADDED TA( ACT
)**+ READ 0T& R!'E %#+ OF T&E KVAT ACT )**,1
In contin&!tion 9ith the ins=ection =roceedin0s cond&cted 8> the &ndersi0ned on
dtd67777.. @o& !re here8> informed to =rod&ce the follo9in0 8oo*s of !cco&nt connected 9ith >o&r
8&siness !cti/ities for the >e!r/ from the >e!r77777777. for f&rther /erific!tion.
1le!se note th!t these !re re:&ired to 8e =rod&ce 8efore the &ndersi0ned 9ithin SE'EN
5A@S from the d!te of recei=t of this notice. +!ilin0 9hich# !ction 9ill initi!ted !s =er the =ro/isions of
the Act.
o6-

5e=&t> Commr. of Commrl. !"es#
)AN2A3O.E-5,0044.
5!te6 6 62013
NOTCE !NDER "ECTON #,OF T&E KARNATAKA VA'!E ADDED TA( ACT )**+
1le!se t!*e notice th!t# the &ndersi0ned h!d /isited to >o&r 8&siness =remises !nd
cond&cted ins=ection on77777. for /erific!tion of 8oo*s of
!cco&nt. 5&rin0 the co&rse of ins=ection# >o& h!/e f!iled to =rod&ced the 8oo*s of
!cco&nt for /erific!tion !s re:&ired &nder Section 52$1% $8% of the ('A Act 2003/ not
m!int!ined correct 8oo*s of !cco&nt &nder Section 31 of ('A Act 2003. Ghich is !n
offence &nder Section 45 of ('A Act 2003# 9hich re!ds !s &nder 6-
[ Section 75 reads as under: Any dealer or person who on demand by the prescribed authority
fails to produced any records or furnish any information in accordance with the requirements of
this Act, after being given the opportunity of showing cause in writing against the imposition of a
penalty, shall be liable to a penalty not e!ceeding "#s$5%%%&%% and, in addition, #s$'%%&%% per
day so as long as the failure continues()
Cence# @o& !re here8> directed to sho9 c!&se !s to 9h> =en!lt> of .s.5000-
00$.s. fi/e tho&s!nd onl>% sho&ld not 8e le/ied# !nd !lso to sho9 c!&se !s to 9h> in
!ddition ! =en!lt> of .s.200-00 $.s. t9o h&ndred onl>% =er d!> sho&ld not 8e le/ied for
so !s lon0 !s the f!il&re to com=l> 9ith the re:&irements of the notice contin&es. @o& !re
here8> 0i/en se/en d!>s time to file >o&r o8Hections# if !n># from the d!te recei=t of this
notice# f!ilin0 9hich f&rther co&rse of !ction deemed fit 9ill 8e initi!ted !s =er the
=ro/isions of the ('A Act 2003# 9hich =le!se 8e note.

o6-
No. Adcom/Enf/.SZ/AC-5/ Ins 5-/2012.14 Office of the Addl. Commr. of
)AN2A3O.E-5,0044.
5!te6 6 62013
cond&cted ins=ection on77777. for /erific!tion of 8oo*s of
!cco&nt. 5&rin0 the co&rse of ins=ection# >o& h!/e f!iled to =rod&ced the 8oo*s of
!cco&nt for /erific!tion !s re:&ired &nder Section 52$1% $8% of the ('A Act 2003/ not
m!int!ined correct 8oo*s of !cco&nt &nder Section 31 of ('A Act 2003. Ghich is !n
offence &nder Section 45 of ('A Act 2003# 9hich re!ds !s &nder 6-
!ddition ! =en!lt> of .s.200-00 $.s. t9o h&ndred onl>% =er d!> sho&ld not 8e le/ied for
so !s lon0 !s the f!il&re to com=l> 9ith the re:&irements of the notice contin&es. @o& !re
here8> 0i/en se/en d!>s time to file >o&r o8Hections# if !n># from the d!te recei=t of this
notice# f!ilin0 9hich f&rther co&rse of !ction deemed fit 9ill 8e initi!ted !s =er the
=ro/isions of the ('A Act 2003# 9hich =le!se 8e note.

o6-
No. Adcom/Enf/.SZ/AC-5/ Ins.5-/2012.13 Office of the Addl. Commr. of
)AN2A3O.E-5,0044.
5!te60-60462013
ORDER !NDER "ECTON #,OF T&E KARNATAKA VA'!E ADDED TA( ACT )**+
he =l!ce of 8&siness of ;/s Em8!ss> 1ro=ert> 5e/elo=mens 1/t 3td.#
Em8!ss> 1oint# 150# Inf!ntr> .o!d# )!n0!lore-5,0001 9!s ins=ected 8> me on612-03-
2013 At the time of /isit Smt. Neh! .!thi# Asst. ;!n!0er# Acco&nts !nd !"!tion# 77
9!s =resent !nd not =rod&ced the 8oo*s of !cco&nt !s re:&ired &nder Section 52$1%$8% of
the ('A Act 2003. Non =rod&ction of 8oo*s of !cco&nt# records or !n> inform!tion
re:&ired &nder =ro/isions of the Act is !n Offence =&nish!8le &nder Section 45 of the
Act. In cor=or!tin0 the s!id Offence ! notice &nder Section 45 of the Act dtd62,-03-2013
9!s iss&ed 8> =ro=osin0 =en!lt> of .s.5000-00 !nd in !ddition .s.200-00 =er d!> !s
!lon0 !s the f!il&re contin&es !nd 0i/en SE'EN 5!>s time to file o8Hection if !n>. he
s!me 9!s ser/ed on62,.03.2013
In res=onse to this notice the de!ler h!s not !==e!red !nd not filed !n> o8Hection
to the s!me in 9ritin0. Cence# I confirm the =en!lt> !nd in !ddition 200-00 =er d!> !s
noted 8elo9 is le/ied.
1% 1en!lt> &nder Section 45 is !t .s.5000-00
2% In !ddition .s.200-00 =er d!>
from 20-03-2013 to 0--04-2013 .s.3-00-00
$ for 1A d!>s % --------------
ot!l =!>!8le .s.--00-00
+&rther !ddition!l =en!lt> of .s.200-00 =er d!> &= to the d!te of =rod&ction of 8oo*s of
!cco&nt sh!ll 8e le/ied !ccordin0l> 9hich =le!se note.
o6-
Sri Iitendr! 'ir9!ni# ;!n!0in0 5irector#
;/s Em8!ss> 1ro=ert> 5e/elo=mens 1/t 3td.#
Em8!ss> 1oint# 150#
Inf!ntr> .o!d#
)!n0!lore-5,0001
IN62A4504-5104
No. Adcom/Enf/.SZ/AC-5/ Ins.52/2012.13 Office of the Addl. Commr. of
)AN2A3O.E-5,0044.
5!te61,-03-2013
1le!se t!*e notice th!t >o&r =l!ce of 8&siness 9!s ins=ected 8> the &ndersi0ned on 24-02-2013
At the time of ins=ection Sri ;d. !n/ir A*th!r# Asst. ;!n!0er# 9!s =resent !nd !ttended the
=roceedin0s.
@o& !re re0istered &nder the ('A Act 2003. @o&rs is ! 3td Co.# !nd . e"ec&tin0 Gor*s Contr!ct.
5&rin0 the co&rse of ins=ection it 9!s noticed th!t @o& h!/e cl!imed e"em=tions more th!n 50J of the
tot!l t&rno/er. he !&thoriDed =erson h!s e"=l!ined th!t the e"em=tions cl!imed incl&des the =&re l!8o&r#
l!8o&r rel!tin0 to 9or*s e"ec&ted 9ith m!teri!l !nd li*e ch!r0es# t!"es !nd s&8 contr!ctor t&rno/ers. In this
re0!rd the !&thoriDed =erson 9!s re:&ested to 0i/e the 8i-f&rc!tion s&ch e"em=tions cl!imed !s the
e"em=tions !re to 8e /erified 8efore !llo9in0. Accordin0l> the !&thoriDed =erson h!s s&8mitted the 8i-
f&rc!tion of s&8-det!ils to 9ords l!8o&r ch!r0es cl!imed.
1%he det!ils f&rnished =ert!ins to hire ch!r0es# cons&m!8les !nd o/erhe!d ch!r0e inc&rred =roHect 9ise.
On /erific!tion of the s!me it is noticed th!t &nder the he!d hire ch!r0es =!id me!nt for hirin0 c!rs s&ch !s
!t! S&mo !nd !t! Indic! for tr!ns=ort!tion of st!ff/em=lo>ees for tr!/el from 9or* =l!ce to Office !nd
domestic &se needs to 8e dis!llo9ed.
3% In the c!te0or> of o/er he!ds 0ener!l e"=enses ho&se hold e"=enses con/e>!nce ch!r0es !nd tr!/elin0
e"=enses !re not rel!ted to 9ords s&==l> of l!8o&r. Cence# the s!me needs to 8e dis!llo9ed.
he !&thoriDed =erson is re:&ested to s&8mit ! st!tement sho9in0 the det!ils of s&ch e"=enses inc&rred
=roHect 9ise 9hich 9!s re:&ired to c!lc&l!te the e"em=ted t&rno/er !nd to !rri/e the t!"!8le t&rno/er. he
c!lc&l!tion is noted !s 8elo96
+rom the !8o/e# it is e/ident th!t# >o& !re not m!int!in0 tr&e !nd correct 8oo*s of !cco&nt !nd
deli8er!tel> !/!iled 9ron0 in=&t t!" credit# !nd there8> contr!/ened =ro/isions of the Act. Non-
m!inten!nce of =ro=er 8oo*s of !cco&nts is !n offence =&nish!8le &nder Section 44$1% of the Act.
herefore# I =ro=ose to le/> =en!lt> of .s.5000-00.
f&rther notice.
o6-
;/s Sim=le" Infr!str&ct&res 3td.#
)ri0!de 1l!D!# Knit-C# 41/1# S.C .o!d#
An!nd! .!o Circle# )AN2A3O.E-5,0 00A.
IN62A4,024,20A
)AN2A3O.E-5,0044.
5!te6
NOTCE !NDER "ECTON 2%(+) OF T&E K V A T ACT )**+
1le!se t!*e notice th!t# >o&r =l!ce of 8&siness 9!s ins=ected 8> m>
=redecessor on !nd the c!se is =endin0 for fin!liD!tion. @o& !re
here8> informed th!t# the ins=ection =roceedin0s initi!ted 8> m>
=redecessor 9ill 8e contin&ed from the st!0e !t 9hich it 9!s =endin0.
If >o& h!/e !n> o8Hections on this 8eh!lf m!> 8e filed 9ith in SE'EN
d!>s from the d!te of recei=t of this notice.

o6-
;/s
No. Adcom/Enf/.SZ/AC-5/ Ins 41/2012.13 Office of the Addl. Commr. of
)AN2A3O.E-5,0044.
5!te6 23-01-2013
NOTCE !NDER "ECTON %)(%) OF T&E KARNATAKA ENTERTANMENT TA( ACT %3,/
1le!se t!*e notice th!t# >o&r =l!ce of 8&siness 9!s ins=ected 8> the &ndersi0ned on 31.12.2012 At
the time of m> /isit Sri 2!n!=!thi# ;!n!0er# 9!s =resent !nd !ssisted in the ins=ection =roceedin0s.
5&rin0 the co&rse of ins=ection# >o& h!/e not =rod&ced the 8oo*s of !cco&nts !nd =ermission
letter from the concerned Entert!inment !" Officer. At the time of /isit the &ndersi0ned h!s noticed th!t
>o& h!/e ch!r0ed Co&=le Entr>. 3500-00# ;!le Entr>. 2500-00 !nd +em!le Entr> 1000-00. he s!id
ch!r0es 9!s collected 8> 9!> on line 8oo*in0# credit c!rd s9i=in0 !nd c!sh collection !lso. here 9!s no
/!lid tic*ets iss&ed for the !8o/e fee collected.
On 1--01-2013 Smt. 1!/itr! h!s s&8mitted the det!ils of se!led 8> the Entert!inment !" Officer
noted !s 8elo96
As =er the =ermission o8t!ined from the Entert!inment !" Officer >o& h!/e t!*en se!lin0 of
tic*ets for the follo9in0 Entr> fees.
1. Co&=le Entr>. 500-00 se!led 100 noLs
2. ;!le Entr>. 250-00 se!led 50 noLs
3 +em!le Entr> 250-00 se!led 50 noLs
On the d!> e/ent th!t is noticed th!t >o& h!/e ch!r0ed the entr> tic*ets !t the follo9in0 r!tes.
1 Co&=le Entr>. 3500-00
2. ;!le Entr>. 2500-00
3 +em!le Entr> 1000-00
he !&thoriDed h!s filed the 9or*in0 of the tic*et sold for the Ne9 @e!r E/ent !lon0 9ith 8i-
f&rc!tion of entr> fees# 8&ffet dinner !nd li:&or 8&ffet. he 8i-f&rc!tion s&8mitted is not !cce=t!8le !s
>o& h!/e not iss&ed /!lid tic*ets co/erin0 the !ct&!l entr> fee collected. @o& h!/e not o8t!ined
=ermission from the Entert!inment Officer# sho9in0 the !ct&!l ch!r0es collected. Cence# the !ct&!l
Entert!inment !" =!>!8le is 9or*ed o&t 8elo96-
1. Co&=le entr>6 5A tic*ets sold M 3500-00 .ecei=t .s.2#0,#500-00
2. ;!le Entr> 4, tic*ets sold M 2500-00 .ecei=t .s.1#15#000-00
3. +em!le Entr> 35 tic*ets sold M 1000-00 .ecei=t .s. 35#000-00
ot!l .ecei=t .s.3#5,#500-00

Entert!inment !" =!>!8le on !8o/e recei=t M 10J .s.35#,50-00
Alre!d> disch!r0ed !t EO .s. 4#500-00
)!l!nce =!>!8le .s. 2-#150-00
--2N
-2-
Cence# >o& h!/e >o& h!/e contr!/ened the =ro/ision of the Section 5 8> !dmittin0 =erson to the
=l!ce of entert!inment 8> ch!r0in0 hi0her !mo&nts !s noted !8o/e.

herefore# >o& !re c!lled &=on 8> the &ndersi0ned !s to sho9 c!&se 9h> ! !mo&nt of =en!lt> of
.s.10#000-00 sh!ll not 8e le/ied. O8Hections if !n> m!> 8e filed 9ith in SE'EN d!>s from the d!te recei=t
of this notice. +!ilin0 9hich# !ction 9ill 8e initi!ted !s =er l!9 9itho&t !n> f&rther intim!tion# 9hich m!>
=le!se 8e noted.

o6-
Sri N!ren# ;!n!0in0 5irector#
;/s )ANANA )EACC )A.#
No.54# ,0 +eet .o!d# ,
th
)loc*#
(or!m!n0!l!# )AN2A3O.E-5,0 0A5
)AN2A3O.E-5,0044.
5!te6 10-01-2013
NOTCE !NDER "ECTON %)(%45) OF T&E KARNATAKA ENTERTANMENT TA( ACT %3,/
1le!se t!*e notice th!t# >o&r =l!ce of 8&siness 9!s ins=ected 8> the &ndersi0ned on 31.12.2012 At
the time of m> /isit Sri 2!n!=!thi# ;!n!0er# 9!s =resent !nd !ssisted in the ins=ection =roceedin0s.
@o& h!/e o8t!ined !==ro/!l from the Entert!inment Officer for the e/ent/ Ne9 >e!r cele8r!tion
!nd !dmit =erson for =!>ment of .s.500/- =er co&=le !nd .s.250/- =er sin0le entr> !nd h!/e t!*en se!lin0
for 7777777 ? 777777..

)&t d&rin0 the co&rse of ins=ection it is noticed 8> the &ndersi0ned th!t >o& h!/e sold thro&0h
OEP 8oo*in0. Credit c!rd =!>ment !nd !lso c!sh s!les !t .s.3500/- =er co&=le !nd .s.2500/- for men
sin0le entr> of .s.1000/- sin0le 9omen entr>.
he det!ils of recei=t !re noted !s 8elo96-
No. of Entries Amo&nt !" M10J
hro&0h OEP 8oo*in0
hro&0h credit c!rd
hro&0h c!sh
ot!l t!" Q
!" !lre!d> disch!r0e
to EO Q
)!l!nce t!" =!>!8le Q
he !8o/e =roceedin0s =ro/es th!t >o& h!/e contr!/ened the =ro/ision of the (.E. Act 1A5- !nd
hence# sh!ll on con/iction 8e =&nish!8le 9ith sim=le im=risonment for ! term 9hich m!> e"tended ,
months or 9ith fine .s.10#000/- or 8oth.

herefore# >o& !re c!lled &=on 8> the &ndersi0ned !s to sho9 c!&se 9h> ! !mo&nt of =en!lt> of
.s.10#000-00 sh!ll not 8e le/ied. O8Hections if !n> m!> 8e filed 9ith in SE'EN d!>s from the d!te recei=t
of this notice. +!ilin0 9hich# !ction 9ill 8e initi!ted !s =er l!9 9itho&t !n> f&rther intim!tion# 9hich m!>
=le!se 8e noted.
o6-
;/s
)AN2A3O.E-5,0044.
5!te610-01-2013
+O.; RRII
S See .&le 5$2% !nd 14-A$2%T
Notice c!llin0 for records/doc&ments !nd 8oo*s =f !cco&nts &nder the (!rn!t!*! Entert!inment !"
.&les#1A5A
1. Ghere!s# I desire to6-
$!% !scert!in 9hether >o& !re li!8le to re0istr!tionU
$8% s!tisf> th!t the ret&rn s&8mitted 8> >o& in res=ect of the =eriod from777..
$c% o77777. is correct !nd com=leteU
$d% s!tisf> th!t the !cco&nts m!int!ined 8> >o& in res=ect of the =eriod from 31-12-2012
o77. is tr&e !nd com=lete.
$E'EN ACI'IIES%
2. Ghere!s# >o& !re li!8le to s&8mit ret&rn &nder s&8-section 777.. of Section777. And >o&
h!/e f!iled to f&rnish the s!id ret&rn in res=ect of the =eriod77777.. to 777777.
3. @o& !re here8> re:&ested to !==e!r in =erson 8efore me or !rr!n0e to re=resent >o& 8efore me 8>
! le0!l =r!ctitioner or ! d&l> !&thoriDed !cco&nt!nt or t!" =r!ctitioner !t m> Office !t 11-00 A;
time on GIC IN C.EE5A@S from the d!te of recei=t of this notice !nd to =rod&ce the
follo9in0 8oo*s of !cco&nts !nd doc&ments 8efore me6
$!% All >o&r !cco&nt 8oo*s# /o&chers# 8ills# decl!r!tions rel!tin0 to distri8&tions# !dmissions to
ent!inment# distri8&tin0 s!tellite tele/ion si0n!ls# comm&nic!tion net 9or*# =ro/idin0
tr!nsmission of =ro0r!mme !nd =!c*!0es# recei=ts !nd so on.
$8% An> other doc&ments cont!inin0 inform!tion rel!tin0 to >o&r !cti/ities of 8&siness.

@o& !re !lso informed th!t f!il&re to com=l> 9ith the terms of this notice is !n offence =&nish!8le &nder
Section 12 of the Act.
Stri*e o&t 9hiche/er is not !==lic!8le.

o6-
;/s )ANANA )EACC )A.#
No.54# ,0 +eet .o!d# ,
th
)loc*#
(or!m!n0!l!# )AN2A3O.E-5,0 0A5
No. Adcom/Enf/.SZ/AC-5/ Ins 5- /2012.13 Office of the Addl. Commr. of
)AN2A3O.E-5,0044.
5!te6 2,-03-2013.
cond&cted ins=ection on712-03-2013 for /erific!tion of 8oo*s of !cco&nt. 5&rin0 the
co&rse of ins=ection# >o& h!/e f!iled to =rod&ce the 8oo*s of !cco&nt for /erific!tion !s
re:&ired &nder Section 52$1% $8% of the ('A Act 2003/ not m!int!ined correct 8oo*s of
!cco&nt &nder Section 31 of ('A Act 2003. Ghich is !n offence &nder Section 45 of
('A Act 2003# 9hich re!ds !s &nder 6-
*our letter dated nil received in this office on '+&%,&'%+,, the Authouri-ed signatories name and
designation and the authori-ation letter is not forthcoming$
*our reply regarding section +55"a" is not based on facts and figures to substantiate your stand
and to accept the reply$
Ge h!/e /isited >o&r office on 12-03-2013 !nd >o& h!/e f!iled to =rod&ce e/en
!0reements# recei=ts !nd =&rch!se led0er 9hich h!s to 8e re!dil> !/!il!8le . 3!ter >o&
h!/e filed re/ised ret&rns on 15-03-2013 for the =eriod se=tem8er 2012 to I!n!&r> 2013
!nd e/en !fter th!t >o& h!/e not =rod&ced !n> 8oo*s of !cco&nts. Cence >o&r re:&est
see*in0 !dHo&rnment !nd iss&e of endorsement to f&rnish the 8oo*s of !cco&nts is
reHected.
As per sec$52$1% $8% of the ('A Act 2003 !s =er notice d!ted 12-03-2013 !ll the 8oo*s
of !cco&nts !re to 8e f&rnished 8efore the &ndersi0ned for /erific!tion immedi!tel>. here
is no =ro/ision to intim!te f&rther !nd =ro/idin0 f&rther o==ort&nit> 8> iss&in0 !
endorsement.
!ddition ! =en!lt> of .s.200-00 $.s. t9o h&ndred onl>% =er d!> from20-03-2013 sho&ld
not 8e le/ied for so !s lon0 !s the f!il&re to com=l> 9ith the re:&irements of the notice
contin&es. @o& !re here8> 0i/en se/en d!>s time to file >o&r o8Hections# if !n># from the
d!te recei=t of this notice# f!ilin0 9hich f&rther co&rse of !ction deemed fit 9ill 8e
initi!ted !s =er the =ro/isions of the ('A Act 2003# 9hich =le!se 8e note.

o6-
Neh! .!thi#
Assist!nt ;!n!0er-Acco&nts !nd !"!tion#
Em8!ss> 1ro=ert> 5e/elo=ments 1/t 3td.
Em8!ss> 1oint# 150#Inf!ntr> .o!d#
)!n0!lore.5,0001.
No. Adcom/Enf/.SZ/AC-5/ Ins. 54/2012.13 Office of the Addl. Commr. of
)AN2A3O.E-5,0044.
5!te60,-04-2013
1le!se t!*e notice th!t >o&r =l!ce of 8&siness 9!s ins=ected 8> the &ndersi0ned on 604.03.2013
!nd this Office =roceedin0s dtd60,-04-2013. od!> Sri (.5or!s9!m> .!H&# 1AC ? CA 9!s =resent
!nd !ttended the =roceedin0s.
@o& !re re0istered &nder the ('A Act 2003# doin0 8&siness in Gor*s Contr!ctor
5&rin0 the co&rse of ins=ection !nd on /erific!tion of >o&r 8oo*s of !cco&nt# follo9in0 discre=!ncies 9ere
noticed.
In contin&!tion of this Office Ins=ection dtd6 04.03.2013
1. On /erific!tion of the 'A soft >o& h!/e ch!n0ed from re0&l!r 'A to com=osition scheme 9.e.f. 01-
04-2013. )&t f!iled to decl!re !nd =!> 'A on K.5 =&rch!ses from A=ril 2013 to ;!> 2013 on t&rno/er
of .s.1#44#5,0-00$ estim!ted 8> !ssessee%

2. On /erific!tion of the 'A soft >o& h!/e f!iled to decl!red t&rno/er !nd f!iled to disch!r0e (E2 on
=&rch!ses of )it&mino&s on t&rno/er of .s.1#1,#344-00$ estim!ted 8> !ssessee%

+rom the !8o/e# it is e/ident th!t# >o& !re not m!int!in0 tr&e !nd correct 8oo*s of !cco&nt
there8> contr!/ened =ro/isions of the Act. Non-m!inten!nce of =ro=er 8oo*s of !cco&nts is !n offence
=&nish!8le &nder Section 44$1% of the Act. herefore# I =ro=ose to le/> =en!lt> of .s.5000-00
f&rther notice.
o6-
;/s '.. Constr&ctions#
F10# II Cross# Srini/!s! 2!rden#
.;' II St!0e# N!0!sett>h!lli#
)!n0!lore-A4
IN62A220,14-41

Government of Karnataka (Department of Commercial Taxes)

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