C¢üPÈvÀªÁV ¥æPÀn¸À¯ÁzÄzÄ «±ÉõÀ gÁdå ¥ÀwPÉ2 7. Infosys Foundation,...

411
FRNI No. KARBIL/2001/47147 ∞¬Òûª ¨s ÁUÀ –I Part–I ¨ÉAUÀ¼ÀÆgÀÄ, s ±ÀÄPÀ æª Bengaluru, Friday, PROCEEDING Sub: Payment of Rs.3 only) towards VA respect of cons Scheme for the y Read: 1. Government O 2. Comprehensiv FD 9 CSL 201 PREAMBLE: There was unprecedented fl covering several villages of North October 2009, resulting in loss people were rendered homeless an 2. Government undertook flood affected people. The Hon’ble appeal to all the Philanthropists, extend their wholehearted suppo normalcy and bringing hopes in th 3. In pursuance of the fer of donors had come forward with Philanthropic Institutions came f houses free of cost for the flood exemption of VAT payable on purc and sand etc and also on the exec 4. Since Tax Exemption proposed to reimburse VAT on ma reimburse VAT paid by any agency 5. Accordingly Governme tax concession by way of reimburs of houses and reimbursement of houses on behalf of philanthropic 6. In order to avail the ab submit claim of reimbursement contract relating to the construc days from the date of completion o of the District was required to institutions / organisation / pe Commercial Taxes (Administratio account. ª∞ «Ò∏ C¢üPÀ ÈvÀªÁV ¥À æPÀn¸À¯ÁzÀ ÄzÀ Ä «±ÉÃμÀ gÁdå ¥Àwæ ªÁgÀ , DUÀ¸ïÖ 9, 2019 (±ÁæªÀt 18, ±ÀPÀ ªÀµÀð 19 August 9, 2019 (Shravana 18, Shaka Varsha 1 GS OF THE GOVERNMENT OF KARNATAK FINANCE SECRETARIAT 30.73 lakhs (Rupees Thirty Lakh Seventy Th AT payable by Sri S.M. Jalannavar, Contrac struction of houses in North Karnataka u years 2010-11, 2011-12 and 2012-13 – reg. Order No. FD 30 CSL 2010, dated 22-02-201 ve Karasamadhana Scheme, 2019 vide G.O.N 19, dated 21-02-2019. loods and abnormal rains which severely r h Karnataka during the last week of Septem of lives, livestock and destruction of hous nd they were unable to reconstruct their hou k several rehabilitation and relief programme e Chief Minister of Karnataka in that hour o , Industrial and Commercial Enterprises an ort in all possible manners in the gigantic he lives of lakhs of shattered families. rvent appeal made by the Government of Ka h considerable quantum of assistance in tha forward to assist the Government by under d affected people. Such Philanthropic Inst chase of construction materials such as cem cution of works contract for the purpose of su n was not practical under the VAT regim aterials purchased by them for construction y on works contract of house construction. ent in its Order No. FD 30 CSL 2010, dated sement of VAT paid on construction materia VAT on works contract paid by any agency institutions / organisation / persons. bove tax concessions, Philanthropic organis of any VAT paid by their contractor on t ction of houses to the Deputy Commissione of construction of the houses. Thereafter, the reimburse the amount of tax actually pai ersons, after getting it verified from the J on) by PD cheques debiting the reimburs ∏Â√¿Ê 940) 1940) £ÀA. 701 No. 701 KA hree Thousand ctor, Gadag in under Aasare 10. No. ravaged twelve districts mber and first week of ses. A large number of uses. es for the benefit of the of crisis made a fervent nd individual donors to c task of restoring the arnataka, large number at hour of need. Many rtaking construction of titutions requested for ment, steel, bricks, jelly uch construction. me, alternatively it was n of houses and also to d 22-02-2010 extended als used in construction while constructing the sations were required to the execution of works er of District within 30 e Deputy Commissioner id to the philanthropic Joint Commissioner of sement to the CRF PD

Transcript of C¢üPÈvÀªÁV ¥æPÀn¸À¯ÁzÄzÄ «±ÉõÀ gÁdå ¥ÀwPÉ2 7. Infosys Foundation,...

  • FRNI No. KARBIL/2001/47147

    ∞¬Òûª∞¨sÁUÀ–I

    Part–I

    ¨ÉAUÀ¼ÀÆgÀÄ, s ±ÀÄPÀæªÁgÀ

    Bengaluru, Friday,

    PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA

    Sub: Payment of Rs.30.73 lakhs (Rupees Thirty Lakh Seventy Three Thousand only) towards VAT payable by Srirespect of construction of houses in North Karnataka under Aasare Scheme for the years 2010

    Read: 1. Government Order No. FD 30 CSL 2010, dated 222. Comprehensive Karasamadhana Scheme, 2019 vide G.O.No. FD 9 CSL 2019, dated 21

    PREAMBLE: There was unprecedented floods and abnormal rains which severely ravaged twelve districts

    covering several villages of North Karnataka during the lasOctober 2009, resulting in loss of lives, livestock and destruction of houses. A large number of people were rendered homeless and they were unable to reconstruct their houses. 2. Government undertook several reflood affected people. The Hon’ble Chief Minister of Karnataka in that hour of crisis made a fervent appeal to all the Philanthropists, Industrial and Commercial Enterprises and individual donors textend their wholehearted support in all possible manners in the gigantic task of restoring the normalcy and bringing hopes in the lives of lakhs of shattered families. 3. In pursuance of the fervent appeal made by the Government of Karnataka,of donors had come forward with considerable quantum of assistance in that hour of need. Many Philanthropic Institutions came forward to assist the Government by undertaking construction of houses free of cost for the flood affected people. exemption of VAT payable on purchase of construction materials such as cement, steel, bricks, jelly and sand etc and also on the execution of works contract for the purpose of such construction.

    4. Since Tax Exemption was not practical under the VAT regime, alternatively it was proposed to reimburse VAT on materials purchased by them for construction of houses and also to reimburse VAT paid by any agency on works contract of house construction.

    5. Accordingly Government in its Order No. FD 30 CSL 2010, dated 22tax concession by way of reimbursement of VAT paid on construction materials used in construction of houses and reimbursement of VAT on works contract paid by any agencyhouses on behalf of philanthropic institutions / organisation / persons. 6. In order to avail the above tax concessions, Philanthropic organisations were required to submit claim of reimbursement of any VAT paid by their contractorcontract relating to the construction of houses to the Deputy Commissioner of District within 30 days from the date of completion of construction of the houses. Thereafter, the Deputy Commissioner of the District was required to institutions / organisation / persons, after getting it verified from the Joint Commissioner of Commercial Taxes (Administration) by PD cheques debiting the reimbursement to the CRF PD account.

    ª∞ «Ò∏Â√¿ÊC¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

    «±ÉõÀ gÁdå ¥ÀwæPÉ ªÁgÀ, DUÀ̧ ïÖ 9, 2019 (±ÁæªÀt 18, ±ÀPÀ ªÀµÀð 19

    day, August 9, 2019 (Shravana 18, Shaka Varsha 1940)

    PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA

    FINANCE SECRETARIAT

    Payment of Rs.30.73 lakhs (Rupees Thirty Lakh Seventy Three Thousand only) towards VAT payable by Sri S.M. Jalannavar, Contractor, Gadag in respect of construction of houses in North Karnataka under Aasare Scheme for the years 2010-11, 2011-12 and 2012-13 – reg. 1. Government Order No. FD 30 CSL 2010, dated 22-02-2010.2. Comprehensive Karasamadhana Scheme, 2019 vide G.O.No. FD 9 CSL 2019, dated 21-02-2019.

    There was unprecedented floods and abnormal rains which severely ravaged twelve districts covering several villages of North Karnataka during the last week of September and first week of October 2009, resulting in loss of lives, livestock and destruction of houses. A large number of people were rendered homeless and they were unable to reconstruct their houses.

    2. Government undertook several rehabilitation and relief programmes for the benefit of the flood affected people. The Hon’ble Chief Minister of Karnataka in that hour of crisis made a fervent appeal to all the Philanthropists, Industrial and Commercial Enterprises and individual donors textend their wholehearted support in all possible manners in the gigantic task of restoring the normalcy and bringing hopes in the lives of lakhs of shattered families.

    3. In pursuance of the fervent appeal made by the Government of Karnataka,of donors had come forward with considerable quantum of assistance in that hour of need. Many Philanthropic Institutions came forward to assist the Government by undertaking construction of houses free of cost for the flood affected people. Such Philanthropic Institutions requested for exemption of VAT payable on purchase of construction materials such as cement, steel, bricks, jelly and sand etc and also on the execution of works contract for the purpose of such construction.

    4. Since Tax Exemption was not practical under the VAT regime, alternatively it was proposed to reimburse VAT on materials purchased by them for construction of houses and also to reimburse VAT paid by any agency on works contract of house construction.

    5. Accordingly Government in its Order No. FD 30 CSL 2010, dated 22tax concession by way of reimbursement of VAT paid on construction materials used in construction of houses and reimbursement of VAT on works contract paid by any agency houses on behalf of philanthropic institutions / organisation / persons.

    In order to avail the above tax concessions, Philanthropic organisations were required to submit claim of reimbursement of any VAT paid by their contractor on the execution of works contract relating to the construction of houses to the Deputy Commissioner of District within 30 days from the date of completion of construction of the houses. Thereafter, the Deputy Commissioner of the District was required to reimburse the amount of tax actually paid to the philanthropic institutions / organisation / persons, after getting it verified from the Joint Commissioner of Commercial Taxes (Administration) by PD cheques debiting the reimbursement to the CRF PD

    «Ò∏Â√¿Ê , ±ÀPÀ ªÀµÀð 1940)

    , Shaka Varsha 1940)

    £ÀA. 701

    No. 701

    PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA

    Payment of Rs.30.73 lakhs (Rupees Thirty Lakh Seventy Three Thousand S.M. Jalannavar, Contractor, Gadag in

    respect of construction of houses in North Karnataka under Aasare

    2010. 2. Comprehensive Karasamadhana Scheme, 2019 vide G.O.No.

    There was unprecedented floods and abnormal rains which severely ravaged twelve districts t week of September and first week of

    October 2009, resulting in loss of lives, livestock and destruction of houses. A large number of people were rendered homeless and they were unable to reconstruct their houses.

    habilitation and relief programmes for the benefit of the flood affected people. The Hon’ble Chief Minister of Karnataka in that hour of crisis made a fervent appeal to all the Philanthropists, Industrial and Commercial Enterprises and individual donors to extend their wholehearted support in all possible manners in the gigantic task of restoring the

    3. In pursuance of the fervent appeal made by the Government of Karnataka, large number of donors had come forward with considerable quantum of assistance in that hour of need. Many Philanthropic Institutions came forward to assist the Government by undertaking construction of

    Such Philanthropic Institutions requested for exemption of VAT payable on purchase of construction materials such as cement, steel, bricks, jelly and sand etc and also on the execution of works contract for the purpose of such construction.

    4. Since Tax Exemption was not practical under the VAT regime, alternatively it was proposed to reimburse VAT on materials purchased by them for construction of houses and also to reimburse VAT paid by any agency on works contract of house construction.

    5. Accordingly Government in its Order No. FD 30 CSL 2010, dated 22-02-2010 extended tax concession by way of reimbursement of VAT paid on construction materials used in construction

    while constructing the

    In order to avail the above tax concessions, Philanthropic organisations were required to on the execution of works

    contract relating to the construction of houses to the Deputy Commissioner of District within 30 days from the date of completion of construction of the houses. Thereafter, the Deputy Commissioner

    reimburse the amount of tax actually paid to the philanthropic institutions / organisation / persons, after getting it verified from the Joint Commissioner of Commercial Taxes (Administration) by PD cheques debiting the reimbursement to the CRF PD

  • 2

    7. Mysore Citizens’ Forum headed by Shri JSS Swamiji entrusted the construction of 636 houses in Gadag District to Shri S.M. Jalannavar, Class I Contractor, Gadag (TIN 29120227993). As per the procedure laid down, this contractor who executed the works under the ‘Aasare Scheme’ should have collected VAT on the works contract from Mysore Citizen’s Forum remitted the same to Commercial Taxes Department and thereafter these Philanthropic Institutions should have claimed reimbursement from the Deputy Commissioners of the District. But the said Philanthropic Institution did not pay VAT to the Contractor - Sri S.M. Jalannavar and therefore this contractor also did not pay VAT to the Commercial Taxes Department along with their tax returns.

    8. In the meantime the assessment orders have been passed in respect of the contractor Sri S.M. Jalannavar levying tax, penalty and interest as under:

    (Rs. In lakhs) Contractors Name and

    TIN

    Asst. Year and Date

    of Order

    Tax, Penalty and Interest levied (Relating to Aasare Scheme only)

    Tax, Penalty and Interest paid if any (Relating to

    Aasare Scheme only)

    Balance as on 26-02-2019 (Relating to Aasare Scheme only)

    Tax Penalty Interest Total Tax Pena

    -lty

    Int. Total Tax Penalty Interest Total

    S.M.

    Jalannavar, Gadag

    29120227993

    2010-11

    28-03-2017

    17.40 1.74 18.79 37.95 - - - - 17.40 1.74 18.79 37.95

    -do- 2011-12 27-03-2018

    13.24 1.32 14.30 28.88 - - - - 13.24 1.32 14.30 28.88

    -do- 2012-13

    28-03-2018

    0.08 0.008 0.07 0.16 - - - - 0.08 0.008 0.07 0.16

    Total 30.73 3.07 33.17 66.98 - - - - 30.73 3.07 33.17 66.98

    9. Though this Contractor executed the works under the Aasare Scheme, since he did not collect tax from the donors and did not pay to the Commercial Taxes Department, the above arrears of tax and other amounts have arisen. This is purely on account of not following the procedure laid down in the G.O dated 22-02-2010, though there was no intention on the part of the Government to realise any tax under this Scheme.

    10. The above Philanthropic Institution has repeatedly requested the Government to withdraw the tax levied on the Contractors who have executed works for whom no tax was paid by them for constructing the houses. They have not sought any reimbursement of VAT paid on construction materials like cement, steel, etc which is the other benefit available under the Scheme.

    11. The Government has considered the request of the above Philanthropic Organisation and the contractor sympathetically. If the Philanthropic Institutions had paid VAT to these Contractors and once the Contractor had remitted the tax to Commercial Taxes Department, the Philanthropic Institutions would have claimed the said amount back by way of reimbursement from the respective Deputy Commissioners of the District. In other words, there would have been no realization of tax revenue under the Aasare Scheme in terms of the GO dated 22-02-2010. The difficulties of the contractor would have to be redressed by way of reimbursement of tax payable by him which may be achieved by making necessary adjustment in Government account out of the grants provided in this regard by the Government. For this purpose, Government has provided grants of Rs.30.73 lakh by including in Supplementary Estimate-I for the year 2019-20. Once the basic tax is adjusted by grant route 100% interest and penalty can be waived under the Comprehensive Karasamadhana Scheme, 2019 being implemented vide Government Order No. FD 9 CSL 2019, dated 21-02-2019. 12. Taking the above facts into consideration, the following order is passed.

    GOVERNMENT ORDER NO. FD 55 CSL 2016 (I), BENGALURU, DATED 8TH AUGUST, 2019

    (a) Government is pleased to order that the payment of Rs.30.73 lakhs (Rupees Thirty Lakh Seventy Three Thousand Only) towards VAT payable by Sri S.M. Jalannavar, Contractor, Gadag for the reasons explained in the preamble, shall be made out of the provisions of the said amount under Head of Account “2043-00-800-0-01, OH :100: Financial Assistance/Relief” which is provided in the Supplementary Estimate-1 for the year 2019-20.

    (b) The transaction shall be carried out by contra debit entry by debiting “2043-00-800 -0-01” and crediting “0040-00-111-0-01: VAT Receipts” by the Accountant General in the book of accounts for 2019-20.

    (c) The Accountant General would carry out necessary adjustments in the books of accounts for 2019-20.

    By Order and in the name of the Governor of Karnataka,

    K. SAVITHRAMMA Under Secretary to Government, Finance Department (CT-1)

    À̧PÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, É̈AUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50

  • FRNI No. KARBIL/2001/47147

    ∞¬Òûª∞¨sÁUÀ–I

    Part–I

    ¨ÉAUÀ¼ÀÆgÀÄ, s ±ÀÄPÀæªÁgÀ

    Bengaluru, Friday,

    PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA

    Sub: Payment of Rs.51.51 lakh (Rupess Fifty One lakh Fifty one Thousand only) towards VAT and Rs.5.15 lakhtowards the penalty payable by M/s. Mukhab Builders, Kalaburgi in respect of construction of houses in North Karnataka under Aasare Scheme for the year 2010-11 - reg.

    Read: 1. Government Order No.FD 30 CSL 2010, 2. Comprehensive Karasamadhana Scheme, 2019 vide G.O.No. FD 9 CSL 2019, dated 21

    PREAMBLE: There was unprecedented floods and abnormal rains which severely ravaged twelve districts

    covering several villages of North Karnataka during the last week of September and first week of October 2009, resulting in loss of lives, livestock and destruction opeople were rendered homeless and they were unable to reconstruct their houses.

    2. Government undertook several rehabilitation and relief programmes for the benefit of the flood affected people. The Hon’ble Chief Minister ofappeal to all the Philanthropists, Industrial and Commercial Enterprises and individual donors to extend their wholehearted support in all possible manners in the gigantic task of restoring the normalcy and bringing hopes in the lives of lakhs of shattered families. 3. In pursuance of the fervent appeal made by the Government of Karnataka, large number of donors had come forward with considerable quantum of assistance in that hour of need. Many Philanthropic Institutions came forward to assist the Government by undertaking construction of houses free of cost for the flood affected people. Such Philanthropic Institutions requested for exemption of VAT payable on purchase of construction materials suchand sand etc and also on the execution of works contract for the purpose of such construction.

    4. Since Tax Exemption was not practical under the VAT regime, alternatively it was proposed to reimburse VAT on materials purreimburse VAT paid by any agency on works contract of house construction.

    5. Accordingly Government in its Order No. FD 30 CSL 2010, dated 22tax concession by way of reimbursement oof houses and reimbursement of VAT on works contract paid by any agency while constructing the houses on behalf of philanthropic institutions / organisation / persons.

    6. In order to avail the abovesubmit claim of reimbursement of any VAT paid by their contractor on the execution of works contract relating to the construction of houses to the Deputy Commissioner of District within 30 days from the date of completion of construction of the houses. Thereafter, the Deputy Commissioner of the District was required to reimburse the amount of tax actually paid to the philanthropic institutions / organisation / persons, after getting it verified Commercial Taxes (Administration) by PD cheques debiting the reimbursement to the CRF PD account.

    ª∞ «Ò∏Â√¿ÊC¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

    «±ÉõÀ gÁdå ¥ÀwæPÉ ªÁgÀ, DUÀ̧ ïÖ 9, 2019 (±ÁæªÀt 18, ±ÀPÀ ªÀµÀð 19

    day, August 9, 2019 (Shravana 18, Shaka Varsha 1940)

    PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA

    FINANCE SECRETARIAT

    Payment of Rs.51.51 lakh (Rupess Fifty One lakh Fifty one Thousand only) towards VAT and Rs.5.15 lakh (Rupees Five lakh Fifteen Thousand only) towards the penalty payable by M/s. Mukhab Builders, Kalaburgi in respect of construction of houses in North Karnataka under Aasare Scheme for the

    reg. 1. Government Order No.FD 30 CSL 2010, dated 22-02-2010 2. Comprehensive Karasamadhana Scheme, 2019 vide G.O.No.

    FD 9 CSL 2019, dated 21-02-2019.

    There was unprecedented floods and abnormal rains which severely ravaged twelve districts covering several villages of North Karnataka during the last week of September and first week of October 2009, resulting in loss of lives, livestock and destruction of houses. A large number of people were rendered homeless and they were unable to reconstruct their houses.

    2. Government undertook several rehabilitation and relief programmes for the benefit of the flood affected people. The Hon’ble Chief Minister of Karnataka in that hour of crisis made a fervent appeal to all the Philanthropists, Industrial and Commercial Enterprises and individual donors to extend their wholehearted support in all possible manners in the gigantic task of restoring the

    bringing hopes in the lives of lakhs of shattered families. 3. In pursuance of the fervent appeal made by the Government of Karnataka, large number

    of donors had come forward with considerable quantum of assistance in that hour of need. Many nthropic Institutions came forward to assist the Government by undertaking construction of

    houses free of cost for the flood affected people. Such Philanthropic Institutions requested for exemption of VAT payable on purchase of construction materials such as cement, steel, bricks, jelly and sand etc and also on the execution of works contract for the purpose of such construction.

    4. Since Tax Exemption was not practical under the VAT regime, alternatively it was proposed to reimburse VAT on materials purchased by them for construction of houses and also to reimburse VAT paid by any agency on works contract of house construction.

    5. Accordingly Government in its Order No. FD 30 CSL 2010, dated 22tax concession by way of reimbursement of VAT paid on construction materials used in construction of houses and reimbursement of VAT on works contract paid by any agency while constructing the houses on behalf of philanthropic institutions / organisation / persons.

    In order to avail the above tax concessions, Philanthropic organisations were required to submit claim of reimbursement of any VAT paid by their contractor on the execution of works contract relating to the construction of houses to the Deputy Commissioner of District within 30

    from the date of completion of construction of the houses. Thereafter, the Deputy Commissioner of the District was required to reimburse the amount of tax actually paid to the philanthropic institutions / organisation / persons, after getting it verified from the Joint Commissioner of Commercial Taxes (Administration) by PD cheques debiting the reimbursement to the CRF PD

    «Ò∏Â√¿Ê , ±ÀPÀ ªÀµÀð 1940)

    , Shaka Varsha 1940)

    £ÀA. 702

    No. 702

    PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA

    Payment of Rs.51.51 lakh (Rupess Fifty One lakh Fifty one Thousand only) (Rupees Five lakh Fifteen Thousand only)

    towards the penalty payable by M/s. Mukhab Builders, Kalaburgi in respect of construction of houses in North Karnataka under Aasare Scheme for the

    2. Comprehensive Karasamadhana Scheme, 2019 vide G.O.No.

    There was unprecedented floods and abnormal rains which severely ravaged twelve districts covering several villages of North Karnataka during the last week of September and first week of

    f houses. A large number of people were rendered homeless and they were unable to reconstruct their houses.

    2. Government undertook several rehabilitation and relief programmes for the benefit of the Karnataka in that hour of crisis made a fervent

    appeal to all the Philanthropists, Industrial and Commercial Enterprises and individual donors to extend their wholehearted support in all possible manners in the gigantic task of restoring the

    3. In pursuance of the fervent appeal made by the Government of Karnataka, large number of donors had come forward with considerable quantum of assistance in that hour of need. Many

    nthropic Institutions came forward to assist the Government by undertaking construction of houses free of cost for the flood affected people. Such Philanthropic Institutions requested for

    as cement, steel, bricks, jelly and sand etc and also on the execution of works contract for the purpose of such construction.

    4. Since Tax Exemption was not practical under the VAT regime, alternatively it was chased by them for construction of houses and also to

    reimburse VAT paid by any agency on works contract of house construction. 5. Accordingly Government in its Order No. FD 30 CSL 2010, dated 22-02-2010 extended

    f VAT paid on construction materials used in construction of houses and reimbursement of VAT on works contract paid by any agency while constructing the

    tax concessions, Philanthropic organisations were required to submit claim of reimbursement of any VAT paid by their contractor on the execution of works contract relating to the construction of houses to the Deputy Commissioner of District within 30

    from the date of completion of construction of the houses. Thereafter, the Deputy Commissioner of the District was required to reimburse the amount of tax actually paid to the philanthropic

    from the Joint Commissioner of Commercial Taxes (Administration) by PD cheques debiting the reimbursement to the CRF PD

  • 2

    7. Infosys Foundation, Bangalore entrusted the construction of 2500 houses in Gulbarga District at a cost of Rs.30 crore to M/s. Mukhab Builders, Kalaburgi (TIN 29820880612). As per the procedure laid down, this contractor who executed the works under the ‘Aasare Scheme’ should have collected VAT on the works contract from Infosys Foundation, Bangalore remitted the same to Commercial Taxes Department and thereafter these Philanthropic Institutions should have claimed reimbursement from the Deputy Commissioners of the District. But the said Philanthropic Institution did not pay VAT to the Contractor - M/s. Mukhab Builders, Kalaburgi and therefore this contractor also did not pay VAT to the Commercial Taxes Department along with their tax returns.

    8. In the meantime the assessment orders have been passed in respect of the contractor M/s. Mukhab Builders, Kalaburgi levying tax, penalty and interest as under.

    (Rs. In lakhs) Contractors Name and

    TIN

    Asst. Year and Date

    of Order

    Tax, Penalty and Interest levied (Relating to Aasare Scheme only)

    Tax, Penalty and Interest paid if any (Relating to

    Aasare Scheme only)

    Balance as on 26-02-2019 (Relating to Aasare Scheme only)

    Tax Penalty Interest Total Tax Pena

    -lty

    Int. Total Tax Penalt

    y

    Interes

    t

    Total

    Mukhab

    Builders, Kalaburgi

    29820880612

    2010-11

    16-03-2013

    51.51 5.15 44.82 101.49 51.51 5.15 - 56.67 - - 44.82 44.82

    Total 51.51 5.15 44.82 101.49 51.51 5.15 - 56.67 - - 44.82 44.82

    9. Though this Contractor executed the works under the Aasare Scheme, since he did not collect tax from the donors and did not pay to the Commercial Taxes Department, the above arrears of tax and other amounts have arisen. This is purely on account of not following the procedure laid down in the G.O dated 22-02-2010, though there was no intention on the part of the Government to realise any tax under this Scheme. In the meantime, the Department initiated recovery action and collected basic tax of Rs.51.51 lakh and penalty of Rs.5.15 lakh.

    10. The above Philanthropic Institution has repeatedly requested the Government to withdraw the tax levied on the Contractors who have executed works for whom no tax was paid by them for constructing the houses. They have not sought any reimbursement of VAT paid on construction materials like cement, steel, etc which is the other benefit available under the Scheme.

    11. The Government has considered the request of the above Philanthropic Organisation and the contractor sympathetically. If the Philanthropic Institutions had paid VAT to these Contractors and once the Contractor had remitted the tax to Commercial Taxes Department, the Philanthropic Institutions would have claimed the said amount back by way of reimbursement from the respective Deputy Commissioners of the District. In other words, there should have been no realization of tax revenue under the Aasare Scheme in terms of the GO dated 22-02-2010. The difficulties of the contractor would have to be redressed by way of reimbursement of tax payable by him which may be achieved by making necessary adjustment in Government account out of the grants provided in this regard by the Government. For this purpose, Government has provided grants of Rs.51.51 lakh towards basic tax and Rs.5.15 lakh towards penalty by including in Supplementary Estimate-I for the year 2019-20. Once the basic tax and penalty is adjusted by grant route, the amounts already paid towards basic tax and penalty would become refundable. Further, 100% interest can be waived under the Comprehensive Karasamadhana Scheme, 2019 being implemented vide Government Order No. FD 9 CSL 2019, dated 21-02-2019.

    12. Taking the above facts into consideration, the following order is passed.

    GOVERNMENT ORDER NO: FD 55 CSL 2016 (II), BENGALURU, DATED 8TH AUGUST, 2019

    (a) Government is pleased to order that the payment of Rs.51.51 lakh (Rupees Fifty One lakh Fifty One Thousand only) towards VAT and Rs.5.15 lakh (Rupees Five lakh Fifteen Thousand only) towards penalty payable by M/s. Mukhab Builders, Kalaburgi for the reasons explained in the preamble shall be made out of the provision of the said amount under head of account “2043-00-800-0-01, OH:100: Financial Assistance/Relief” which is provided in the Supplementary Estimate-1 for the year 2019-20.

    (b) The transaction shall be carried out by contra debit entry by debiting “2043-00-800-0-01” and crediting “0040-00-111-0-01: VAT Receipts” by the Accountant General in the books of account for 2019-20.

    (c) The Accountant General would carry out necessary adjustments in the books of accounts for 2019-20.

    By Order and in the name of the Governor of Karnataka,

    K. SAVITHRAMMA Under Secretary to Government,

    Finance Department (CT-1)

    À̧PÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, É̈AUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 50

  • RNI No. KARBIL/2001/47147

    ∞¬Òûª∞¨sÁUÀ–I

    Part–I

    ¨ÉAUÀ¼ÀÆgÀÄ, s ªÀÄAUÀ¼ÀªÁgÀ

    Bengaluru, Tuesday, August 20, 2019

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    À̧PÁðgÀzÀ DzÉñÀ À̧ASÉå: À̧E 112 À̧ À̧A£ÉÆà 2018 ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ:

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  • RNI No. KARBIL/2001/47147

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  • FRNI No. KARBIL/2001/47147

    ∞¬Òûª∞¨sÁUÀ–III

    Part–III

    ¨ÉAUÀ¼ÀÆgÀÄ, s ªÀÄAUÀ¼ÀªÁgÀ

    Bengaluru, Tuesday, August 6, 2019

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