¨ÁuÀ 3 - kargazette.kar.nic.in/1-9-2016/part-3-(page-2657-3016).pdf · ¨ÁuÀ 3 pÀ£ÁðlpÀ...

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UNIVERSITY OF AGRICULTURAL AND HORTICULTURAL SCIENC ES, SHIVAMOGGA

No. UAHS (S)/R/Rectt.Score Card /1223/2016

Sub: Adoption of selection process and Score Card for Recruitment of Group ‘B’ posts in Horticultural Sciences, Shivamogga

Ref: 1. Letter from the Administrative Officer, UAS, Bendated: 17-05-2016 pertains to Score Card of group “B” Posts.

2. Advertisement Notification No. UAHS(S)/R/Rectt. /SP&Tech. Asst./1533/ 2015

3. Resolution of the 13th Board of Management Meeting held on 16

4. Approval of the Vice – Chancellor, UAHS, Shivamogga dated: 29

The University of Agricultural and Horticultural Sciences Shivamogga, has adopted Cadre and Recruitment Regulationsparent University of UAS Bengaluru to facilitate the process for recruitment. Further, this University has to adopt Selection process and Score Card for Recruitment of Group ‘B’ posts on par with UAS Bangaluru.approved in the 13th Meeting of Board of Management held on 16Recruitment of Group ‘B’ posts in University of Agricultural and Horticultural Sciencehas directed the University to follow the same procedure for the recruitment process for the advertisement in ref (2).

This order will come in to force with immediate effect.

Score Card of Service Personnel (Group B Posts)

S.N.

1. For academic qualifications in the related field over and above the prescribed qualifications (concerned degree in Library by recognized University).

2. Experience in excess of the one prescribed (to be assigned on Pro

3. Recognition for outstanding working in his field of work

4. Test for the Post – 100 Marks –necessary)

5. Performance in the Interview

¸ÀA¥ÀÄl 151 Volume 151

É̈AUÀ¼ÀÆgÀÄ, UÀÄgÀÄªÁgÀ, Bengaluru, Thu rsday, September 1, 2016

(2657)

¨sÁUÀ 3

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UNIVERSITY OF AGRICULTURAL AND HORTICULTURAL SCIENC ES, SHIVAMOGGANOTIFICATION

No. UAHS (S)/R/Rectt.Score Card /1223/2016 -17, Dated : 29-07- 2016.

Adoption of selection process and Score Card for Recruitment of Group ‘B’ posts in University of Agricultural and Horticultural Sciences, Shivamogga on par with UAS Bengaluru…Reg.

Letter from the Administrative Officer, UAS, Bengaluru, and Vide letter No. AO/RSP/Rectt./UA&HS/20162016 pertains to Score Card of group “B” Posts.

Advertisement Notification No. UAHS(S)/R/Rectt. /SP&Tech. Asst./1533/ 2015-16, dated: 15

Board of Management Meeting held on 16-07-2016 under Item No 3

Chancellor, UAHS, Shivamogga dated: 29-07-2016.

The University of Agricultural and Horticultural Sciences Shivamogga, has adopted Cadre and Recruitment Regulationsngaluru to facilitate the process for recruitment. Further, this University has to adopt Selection process and

Score Card for Recruitment of Group ‘B’ posts on par with UAS Bangaluru. The proposal adopted by UAS BeMeeting of Board of Management held on 16-07-2016 for adoption of Selection process and Score Card for

Recruitment of Group ‘B’ posts in University of Agricultural and Horticultural Sciences Shivamogga, as per annexure.has directed the University to follow the same procedure for the recruitment process for the advertisement in ref (2).

This order will come in to force with immediate effect.

By OrderP. Narayanaswamy

Registrar,University of Agricultural & Horticultural Sciences, Shivamogga.

Score Card of Service Personnel (Group B Posts)

Library Assistant

Particulars

For academic qualifications in the related field over and above the prescribed qualifications Library by recognized University).

Experience in excess of the one prescribed (to be assigned on Pro-rata basis)

Recognition for outstanding working in his field of work

– weightage 25 Marks in the Score Card (wherever test is

Total

É̈AUÀ¼ÀÆgÀÄ, UÀÄgÀÄªÁgÀ, Ȩ́¥ÉÖA§gï 1, 2016 ( s̈ÁzÀæ¥ÀzÀ 10, ±ÀPÀ ªÀµÀð 193rsday, September 1, 2016 ( Bhadrapada 10, Shaka Varsha 1938

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


2016.

University of Agricultural and

galuru, and Vide letter No. AO/RSP/Rectt./UA&HS/2016-17,

16, dated: 15-09-2015.

2016 under Item No 3

The University of Agricultural and Horticultural Sciences Shivamogga, has adopted Cadre and Recruitment Regulations of ngaluru to facilitate the process for recruitment. Further, this University has to adopt Selection process and

The proposal adopted by UAS Bengaluru, has been 2016 for adoption of Selection process and Score Card for

s Shivamogga, as per annexure. The Board also has directed the University to follow the same procedure for the recruitment process for the advertisement in ref (2).

By Order P. Narayanaswamy

, Horticultural Sciences, Shivamogga.

Max. Marks

25

25

15

25

10

Total 100

±ÀPÀ ªÀµÀð 1938) Bhadrapada 10, Shaka Varsha 1938 )

¸ÀAaPÉ 35 Issue 35

2658 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, Ȩ́¥ÉÖA§gï 1, 2016 s̈ÁUÀ 3

EXPLANATORY NOTES FOR ASSIGNMENT OF MARKS

a. Academic Qualifications: (25 marks)

1. SSLC 05 35 % gets 0 marks and 100% gets 5 marks

2. PUC 05 35 % gets 0 marks and 100% gets 5 marks

3. a. A minimum of II Class degree of recognized

University (Preferably in Science).

b. A minimum of II Class degree in Library Science

of recognized University

15 35 % gets 0 marks and 100% gets 15 Marks

b. Experience: (25 Marks)

Experience (1 Mark per each year)

1. Must have Experience of not less than Two Years in a University/College/ Scientific/Technical Library/Information

centre/Public Library of the state or central Government.

c. Recognition for outstanding working his field of work: (15 Marks)

d. Test suitable for the post: (25 Marks)

e. Interview performance: (10 Marks)

P.D. 97

SC-05

Registrar, University of Agricultural & Horticultural Sciences, Shivamogga.


NOTIFICATION

No. UAHS (S)/R/Rectt.Score Card/1224/2016-17, Dated : 29-07-2016.

Sub : Adoption of Selection process and Score Card for recruitment of Group ‘A’ Posts in University of Agricultural

and Horticultural Sciences, Shivamogga on par with UAS, Bengaluru…Reg.

Ref : 1. Letter from the Administrative Officer, UAS, Bengaluru, vide letter No. AO/RSP/Rectt/UA&HS/2016-17,

dated: 17-05-2016 pertains to Score Card of group “A” Posts.

2. Advertisement Notification No. UAHS(S)/R/Rectt. SP & Tech. Asst./ 1533 /2015-16, dated: 15-09-2015.

3. Resolution of the 12th Board of Management meeting held on 04-06-2016.

4. Confirmation of the proceeding in the 13th Board of Management Meeting held on 16-07-2016.

5. Approval of the Vice-Chancellor, UAHS, Shivamogga dated: 29-07-2016.

The University of Agricultural and Horticultural Sciences, Shivamogga has adopted Cadre and Recruitment regulations of

parent University of UAS, Bengaluru to facilitate the process for recruitment. Further, this University has to adopt Selection process and

Score card for recruitment of group ‘A’ posts on par with UAS, Bengaluru. The proposal adopted by UAS, Bengaluru has been approved

in the 12th Board of Management held on 04-06-2016 for adoption of Selection process and Score Card for recruitment of Group ‘A’

Posts in University of Agricultural and Horticultural Sciences, Shivamogga as per Annexures. The Board also has directed the University

to follow the same procedure for the recruitment process for the advertisement (Ref.2).

This order will come into force with immediate effect.

By Order

P. Narayanaswamy

Registrar,

University of Agricultural & Horticultural Sciences, Shivamogga.

Score Card of Service Personnel (Group A Posts)

Assistant Comptroller

S. N. Particulars Max. Marks

1. For academic qualification in the related field over and above the prescribed qualifications 25

2. Experience in excess of the one prescribed (to be assigned on Pro-rata basis) 30

3. Recognition for outstanding work in his field of work 15

4. Test for the Post – 100 Marks – weightage 20 Marks in the Score Card (wherever test is

necessary)

20

s̈ÁUÀ 3 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, Ȩ́¥ÉÖA§gï 1, 2016 2659

S. N. Particulars Max. Marks

5. Performance of the Interview 10

Total 100





3. Bachelor Degree 15 35 % gets 0 marks and 100% gets 15 Marks

b. Must have passed Departmental Examination:

1. Subordinate Account Service (all parts of state) or section officers grade (all part) or Central Government

c. Experience: (30 Marks)


1. Must have put in a minimum of Eight Years of Experience in Accounts Department of any Government or Statutory bodies.

2. He should have worked for atleast Three Years in supervisory capacity.

d. Recognition for outstanding working his field of work: (15 Marks)

e. Test suitable for the post : (20 Marks)

f. Interview performance: (10 Marks)


Assistant Registrar/Assistant Administrative Office r

S.N. Particulars Max. Marks



3. Recognition for outstanding working his field of work 15


necessary)

20


Total 100





3. Bachelor Degree 15 35 % gets 0 marks and 100% gets 15 Marks

b. Must have passed Departmental Examination:

1. Accounts Higher and General Law Part I & II

c. Experience: (30 Marks)


1. Must have Experience of not less than Eight Years in a responsible Administrative Position in Managing an office

of Government or Statutory body.

2. Preference will be given to those who having knowledge of University Rules of both Academic and Administration

besides Government Rules.

3. A Diploma in public Administration is desirable qualification.

d. Recognition for outstanding working his field of work: (15 Marks)

e. Test suitable for the post : (20 Marks)

f. Interview performance: (10 Marks)



Assistant Executive Engineer (Civil)

S.N. Particulars Max. Marks



3. Recognition for outstanding working his field of work 15


necessary)

20


Total 100





3. Bachelor Degree in BE (Civil) 15 35 % gets 0 marks and 100% gets 15 Marks

b. Experience: (30 Marks)


1. Must have Experience of not less than Five Years in the Cadre of Assistant Engineer in woks related to

constructions in Government Statutory bodies.

c. Recognition for outstanding working his field of work: (15 Marks)

d. Test suitable for the post: (20 Marks)

e. Interview performance: (10 Marks)

P.D. 96

SC-05

P. Narayanaswamy

Registrar



NOTIFICATION

No. UAHS (S)/R/Rectt.Score Card of C group Post/938/201 6-17, Dated : 09-07-2016.

Sub : Adoption of modified selection process and Score Card for recruitment of Carpenter post

(C-group posts) without interviews in the University of Agricultural and Horticultural Sciences

Shivamogga…Reg.

Ref : 1. Government notification NoDPAR.112 SCR2013, dated: 31-12-2015.

2. Decision taken in the 24th Co-ordination Committee meeting held on 11-03-2016.

3. Advertisement notification No:UAHS(S)/Rectt. SP & Tech.Asst./1533/2015-16, dated:15-09-2015.

4. Resolution of the 12th Board of Management meeting held on 04-06-2016.

5. Approval of the Hon’ble Vice-Chancellor, UAHS, Shivamogga dated: 09-07-2016.

In pursuance of the Government Notification (Ref.2) and decision taken in the 24th Co-ordination Committee Meeting of all the

Farm Universities held on 11-03-2016 for adopting the Modified Score Card for recruitment of ‘C’ group posts including Carpenter Post

without the interviews has to be implemented with immediate effect. The same proposal has been approved in the 12th Board of

Management Meeting held on 04-06-2016 for adopting of Modified Selection Process and Score Card for recruitment of Carpenter Post

(C-group) without interviews in University of Agricultural and Horticultural Sciences, Shivamogga as per annexure. The Board also has

directed the University to follow the same procedure for the recruitment process for the advertisement in Ref.(3).

This order will came in to force with immediate effect.

By Order P. Narayanaswamy

Registrar,



Post Name: Carpenter

Sl.No. Particulars Max. Marks

1. Merit in the prescribed Academic Qualification for the post 20

2. Additional Qualification over and above the prescribed in the area concerned to the job 10

3. Practical Test suitable for the post 60

4. Experience (1 Mark per each year) 10

Total 100



1. VII Std. 20 35 % gets 0 marks and 100% gets 20 Marks

b. Additional Qualifications: (10 marks)


2. ITI (in the relevant field) 05 35 % gets 0 marks and 100% gets 5 marks

c. Practical Test:

1. Identification of different types of wood and wood cutting tools, machines and fasteners, adhesives, abrasives etc.

20

2. To prepare one stool/small tepoy by team of 4 candidates

1. For joints

2. For cutting and leveling of wood

3. For fittings and finishing including polishing

10

10

10

3. Preparation of specimen involving wood craft, as per the drawing provided 10

P.D. 98

SC-05

Registrar


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COMMERCIAL TAXES DEPARTMENT

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES , (KARNATAKA), BENGALURU.

CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003.

Present : RITVIK PANDEY, I.A.S., Commissioner of Commercial Taxes, (Karnataka) Bengaluru.

Sub : KVAT Act, 2003-Clarification under Section 59(4) of the Karnataka Value Added Tax Act, 2003 on

"certain goods" - Reg.

Ref : Application filed by M/s Madhu Products, Old No. 101/A, New No. 46, 2nd Main, Rajajinagar Industrial

Town, Bengaluru-560 044.

(TIN: 29340050265) on 2.4.2016

M/s Madhu Products, Old No. 101/A, New No. 46, 2nd main, Rajajinagar Industrial Town, Bengaluru-560044.

(TIN: 29340050265) on 2.4.2016 has sought clarification regarding the rate of tax applicable on "certain goods" such as Box File,

Clip File, Computer File, Office Files and Folders made of Paper/Paper Board and Mill Board vide application filed to this office on

02.04.2016.

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the

rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work

of assessments and collection of revenue. It is examined and found that, the clarification requested by the applicant is within the scope

of the aforesaid provision and it is necessary that, the clarification be issued for the purpose of maintaining uniformity in the work of

assessments and collection of revenue.

3. Matter is examined. The applicant has also filed photo copies of the product details. Notification No. FD 34 CSL 2016(V)

Dated 31.03.2016 has reduced the tax from 14.5% to 5.5% in respect of 'Office Files made of Paper and Paper Boards'. Perusal of the

same it is noticed that the applicant has filed photocopies of details of Box File (Level File), Clip File, Computer file and file folders.

Notification does not exempt Box Files, Clip File, Computer File, Folders and Office files made of Mill Board. Notification refers only to

'Office Files made of Paper and Paper Boards'. Office files are the files which are stationary goods which are exclusively used in offices

not elsewhere. The products for which the applicant has sought clarification may be used in offices but are primarily for storage of

paper, even for personal uses and are more in the nature of items meant for storage of documents. Secondly, Notification exempts

office files made of paper and paper board but not the files made of paper and paper boards with clips, laces, eyelets, steel level

mechanisms and the like. Thus, to fall within the ambit of the notification, only 'Office Files made of Paper and Paper Boards' which are

used exclusively in offices not elsewhere will qualify but not otherwise. The Hon'ble Supreme Court of India in the case of Associated

Cement Companies Ltd. Vs. State of Bihar (2004) 7 S CC 642 has held that "exemption" is freedom from liability, tax or duty. Fiscally

it may assume varying shapes, specially, in a growing economy. In fact, an exemption provision is like an exception and on normal

principle of construction or interpretation of statutes it is construed strictly either because of legislative intention or on economic

justification of inequitable burden of progressive approach of fiscal provisions intended to augment State revenue. Hon'ble Supreme

Court of India in the case Union of India and Others Vs. M/s. Wood Papers Ltd. And Another 1991 AIR 2049 1990 SCR (2) 659 has

held that When the question is whether a subject falls in the notification or in the exemption clause then it being in nature of exception is

to be construed strictly and against the subject but once ambiguity or doubt about applicability is lifted and the subject falls in the

notification then full play should be given to it and it calls for a wider and liberal construction. In this case also notification exempts only


office files made of paper and paper boards not Box File (Level File), Clip File, Computer file and file folders. Thus, only 'office files' falls

under the ambit of the notification and not the other files which are not made of paper and paper boards or made of other goods along

with them which are not exclusively used as 'office files'. Paper office files and Paper Board Office files are notified but not the other

office files or files which are not exclusively used as office files. The Division Bench of the Hon'ble High Court of Karnataka in the case

of Raman Boards Ltd vs. State of Karnataka STRP No. 389-435 of 2012 dated 20 th August 1984 it is observed as follow :

38. There are number of factors which have to be taken into consideration for determining the classification of

a product for the purpose of classification, the relevant factors, inter alia are, statutory fiscal entry, the basic

character, function and use of goods. When a commodity falls within a tariff entry by virtue of the purpose for

which it is put to, the end use to which the product is put to, cannot determine the product. It is well established

that in a taxing statute, there is no room for any intendment and regard must be had to the clear meaning of

the words. The entire matter is governed wholly by the language of the enactment.

Apex Court in the case of Western India Plywoods Ltd Vs Collector Of Customs, Cochin Appeal (civil) 4234 of 2000

Judgement Dated 7 October, 2005 has observed that in the matter of classification, identification of an entry is the primary step and

the description thereof would be relevant for assigning it a particular tariff entry. The Division Bench of the Hon'ble High Court of

Karnataka in the case of Super Market vs. State Of Karnataka ILR 1996 KAR 1969 had an occasion to decide whether

"PAPER NAPKINS' falls under "All kinds of Paper" or under "TOILET ARTICLES" and has decided that paper napkins cannot be

classified under ''All kinds of Paper" but shall be classified as "toilet articles". This was the judgment with regard to classification

of commodities under the provisions of KST Act, 1957. The contention of the Dealer was that, Paper Napkins shall be classified under

entry 125 which stood as follow :

"SL. No. 125. - All kinds of paper including carbon paper, blotting paper, water proof paper, PVC

coated paper, ferro paper, ammonia paper, stencil paper but excluding paper falling under serial

number 55, pulp boards, art boards, duplex boards, triple boards, card boards, corrugated boards, and

the like, cellophane."

The Court did not favour the contention of the petitioner and held that, it cannot be classified as "all kinds of paper". In the

same manner, notification is intended to extend the reduced rate of tax only to office files made of paper and paper boards not to all

types of files. Thus only 'Office Files made of Paper and Paper Boards' are liable to tax at 5.5%, not 'Box File, Clip File, Computer File,

Office Files and Folders made of Paper/Paper Board and Mill Board w.e.f.1.4.2016.

CLARIFICATION NO.CLR.CR-02/2016-17 DATED 25.06.2016

It is clarified that 'Box File, Clip File, Computer File, Office Files and Folders made of Paper/Paper Board and Mill Board are

liable to tax as unscheduled goods at the rate of 12.5% from 01.4.2005 to 31.3.2010, at 13.5% from 01.4.2010 to 31.3.2011 at 14% from

01.4.2011 to 31.7.2012 and at 14.5% from 01.8.2012 and onwards as per Section 4(1) (b) (iii) of the KVAT Act, 2003.

PR - 617

SC - 25

Ritvik Pandey

Commissioner of Commercial Taxes

(Karnataka), Bengaluru.

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PR - 619

SC - 50

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PR - 593

SC - 10

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¸ÀAWÀUÀ¼À ¤jÃPÀëPÀgÀÄ zÁªÀtUÉgÉ ªÀÈvÀÛ-1, EªÀgÀ£ÀÄß ¸ÀªÀiÁ¥À£Á¢üPÁjAiÀiÁV £ÉÃªÀÄPÀ ªÀiÁrgÀÄvÉÛÃ£É.

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F DzÉÃ±ÀªÀ£ÀÄß £À£Àß ¸Àé¸À» ªÀÄvÀÄÛ PÀbÉÃjAiÀÄ ªÀÄÄzÉæAiÉÆA¢UÉ ¢£ÁAPÀ : 02-07-2016 gÀAzÀÄ ¤ÃqÀ¯ÁVzÉ.

PR - 594

SC - 10





«µÀAiÀÄ : dUÀ¼ÀÆgÀÄ vÁ®ÆèPÀÄ ¯ÉÃ§gï PÁAmÁæPïÖ CAqï PÀ£ïìlæPÀë£ï ¸ÀºÀPÁgÀ ¸ÀAWÀ ¤., dUÀ¼ÀÆgÀÄ F ¸ÀºÀPÁgÀ ¸ÀAWÀªÀ£ÀÄß ¸ÀªÀiÁ¥À£ÉUÉÆ½¸ÀÄªÀ §UÉÎ.

G É̄èÃR : ¸ÀºÀPÁgÀ ¸ÀAWÀUÀ¼À G¥À ¤§AzsÀPÀgÀÄ, zÁªÀtUÉgÉ f É̄è, zÁªÀtUÉgÉ EªÀgÀ ¥ÀvÀæ ¸ÀASÉå : rDgï/r«f/¸ÀªÀiÁ¥À£É/¹Dgï-16/2016-17, ¢£ÁAPÀ : 06-06-2016.


dUÀ¼ÀÆgÀÄ vÁ®ÆèPÀÄ É̄Ã§gï PÁAmÁæPïÖ CAqï PÀ£ïìlæPÀë£ï ¸ÀºÀPÁgÀ ¸ÀAWÀ ¤., dUÀ¼ÀÆgÀÄ F ¸ÀAWÀªÀÅ £ÉÆÃAzÀtÂ ¸ÀASÉå : JDgï¹/874/1964-1965, ¢£ÁAPÀ : 22-10-1964 gÀ£ÀéAiÀÄ £ÉÆÃAzÀtÂAiÀiÁVzÀÄÝ, vÁ®ÆèPÀÄ ªÀÄlÖzÀ PÁAiÀÄðªÁå¦ÛAiÀÄ£ÀÄß ºÉÆA¢gÀÄvÀÛzÉ. ¸ÀAWÀªÀÅ É̈Ê¯Á ºÁUÀÆ G¥À¤AiÀÄªÀÄUÀ¼À°è£À GzÉÝÃ±ÀÀUÀ¼À£ÀÄß ¥ÀÆgÉÊ¸ÀÄªÀ°è «¥sÀ®UÉÆArzÀÄÝ ¸ÀAWÀªÀÅ JAlÄ ªÀµÀðUÀ½AzÀ PÁAiÀÄðZÀlÄªÀnPÉUÀ¼À£ÀÄß ¸ÀÜVvÀUÉÆArgÀÄvÀÛzÉ. ¸ÀAWÀªÀÅ 2010-11£ÉÃ ¸Á°£ÀªÀgÉUÉ É̄PÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁVzÀÄÝ, C°èAzÀ vÀºÀ̄ ï ªÀgÉUÀÆ É̄PÀÌ¥Àj±ÉÆÃzsÀ£ÉAiÀiÁVgÀÄªÀÅ¢®è. ¸ÀAWÀzÀ DqÀ½vÀ ªÀÄAqÀ° ¸ÀzÀ̧ ÀåjUÁUÀ°, ¸ÁªÀiÁ£Àå ¸ÀzÀ̧ ÀåjUÁUÀ° ¸ÀAWÀªÀ£ÀÄß ªÀÄÄAzÀÄªÀgÉ¹PÉÆAqÀÄ ºÉÆÃUÀ®Ä

D¸ÀQÛ EgÀÄªÀÅ¢®èªÉAzÀÄ G É̄èÃTvÀ ¥ÀvÀæzÀ°è w½¹gÀÄvÁÛgÉ.

F PÀÄjvÀÄ ¸ÀºÀPÁgÀ C©üªÀÈ¢Þ C¢üPÁj, dUÀ¼ÀÆgÀÄ vÁ®ÆèPÀÄ, EªÀgÀÄ ¸À°è¹gÀÄªÀ ZÉPï°¸ïÖ ªÀÄvÀÄÛ 2010-11£ÉÃ ¸Á°£À ¸ÀAWÀzÀ dªÀiÁ RZÀÄð ªÀÄvÀÄÛ D¹Û-dªÁ¨ÁÝj vÀBSÉÛAiÀÄ£ÀÄß ¥Àj²Ã°¸À̄ ÁV ¸ÀzÀj ¸ÀAWÀ¢AzÀ ¸ÀzÀ̧ ÀåjUÁUÀ°Ã, ¸ÀPÁðgÀPÁÌUÀ°Ã K£ÀÄ G¥ÀAiÉÆÃUÀ E®èzÀ PÁgÀt ¸ÀAWÀªÀ£ÀÄß ¸ÀªÀiÁ¥À£ÉUÉÆ½¸À§ºÀÄzÉAzÀÄ C©ü¥ÁæAiÀÄ ¥ÀnÖgÀÄvÁÛgÉ.

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F DzÉÃ±ÀªÀ£ÀÄß £À£Àß ¸Àé¸À» ªÀÄvÀÄÛ PÀbÉÃjAiÀÄ ªÀÄÄzÉæAiÉÆA¢UÉ ¢£ÁAPÀ : 29-06-2016 gÀAzÀÄ ¤ÃqÀ̄ ÁVzÉ.

PR - 595

SC - 10



¥ÉÆ°Ã¸ï PÀ«ÄÃµÀ£ÀgïgÀªÀgÀ PÀbÉÃj, £ÀA.1, E£ï¥ÉAnæ gÀ Ȩ́Û, É̈AUÀ¼ÀÆgÀÄ £ÀUÀgÀ.

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1) aPÀÌ¥ÉÃmÉ ªÀÈvÀÛ¢AzÀ J.J¸ï.ZÁgï ¹ÖçÃmï PÀqÉV£À ¢éªÀÄÄR ¸ÀAZÁgÀ ªÀåªÀ Ȩ́ÜAiÀÄ°è GvÀÛgÀ ¢QÌ£À PÀqÉ¬ÄAzÀ zÀQët ¢QÌ£À PÀqÉUÉ ¸ÁUÀÄªÀ À̧AZÁgÀªÀ£ÀÄß AiÀÄxÁ¹ÜwAiÀÄ°è G½¹PÉÆAqÀÄ «gÀÄzÀÞ ¢QÌ£À À̧AZÁgÀªÀ£ÀÄß CAzÀgÉ zÀQët¢AzÀ GvÀÛgÀ ¢QÌUÉ ¸ÁUÀÄªÀ À̧AZÁgÀªÀ£ÀÄß

¤µÉÃ¢ü À̧¯ÁVzÉ.

2) ¤µÉÃ¢ü À̧¯ÁzÀ ¸ÀAZÁgÀªÀÅ J.J¸ï.ZÁgï ¹ÖçÃmï¤AzÀ ¹n ªÀiÁPÉðmï ªÀÈvÀÛzÀ°è JqÀ wgÀÄªÀÅ ¥ÀqÉzÀÄ, CªÉ£ÀÆå gÀ Ȩ́ÛAiÀÄ ªÀÄÄSÁAvÀgÀ zÉÆqÀØ¥ÉÃmÉ ªÀÈvÀÛªÀ£ÀÄß vÀ®Ä¦, C°è JqÀ wgÀÄªÀÅ ¥ÀqÉzÀÄ, aPÀÌ¥ÉÃmÉ ªÀÄÄRågÀ Ȩ́ÛAiÀÄ ªÀÄÄSÁAvÀgÀ ©.«.PÉ. CAiÀÄåAUÁgï gÀ Ȩ́Û ºÁUÀÄ ªÉÄÊ À̧ÆgÀÄ ¨ÁåAPï ªÀÈvÀÛªÀ£ÀÄß vÀ®Ä¥À®Ä ªÀåªÀ Ȩ́Ü PÀ°à À̧¯ÁVzÉ.

CAvÉAiÉÄÃ PÀ®A 116 ªÉÆÃmÁgï ªÁºÀ£À PÁAiÉÄÝ, 1988 ºÁUÀÆ PÀ®A 4 PÀ£ÁðlPÀ mÁæ¦üPï PÀAmÉÆæÃ¯ï DPïÖ, 1960 gÀ°è ¥ÀæzÀvÀÛªÁzÀ C¢üPÁgÀªÀ£ÀÄß ZÀ̄ Á¬Ä¹ ªÉÄÃ®ÌAqÀ ¤§ðAzsÀ£ÉAiÀÄ£ÀÄß eÁjUÉÆ½¸À®Ä É̈ÃPÁzÀ CUÀvÀå ¸ÀÆZÀ£Á ¥sÀ®PÀUÀ¼À£ÀÄß ¸ÀÆPÀÛ ¸ÀÜ¼ÀUÀ¼À°è C¼ÀªÀr¸À®Ä ¸ÀÜ½ÃAiÀÄ C¢üPÁjUÀ½UÉ DzÉÃ²¹gÀÄvÉÛÃ£É.

F ªÉÄÃ®ÌAqÀ ªÀåªÀ̧ ÉÜAiÀÄ£ÀÄß ¢£ÁAPÀ : 11-07-2016 jAzÀ 8 wAUÀ¼À PÁ® eÁjAiÀÄ°ègÀÄªÀAvÉ DzÉÃ²¹gÀÄvÉÛÃ£É.

F DzÉÃ±ÀªÀ£ÀÄß £Á£ÀÄ F ¢ªÀ̧ À CAzÀgÉ ¢£ÁAPÀ : 11-07-2016 gÀAzÀÄ £À£Àß ¸À» ªÀÄvÀÄÛ ªÀÄÄzÉæAiÉÆA¢UÉ ¤ÃrgÀÄvÉÛÃ£É.

PR - 596

J£ï.J¸ï. ªÉÄÃWÀjSï, ¥ÉÆ°Ã¸ï PÀ«ÄÃµÀ£Àgï,

É̈AUÀ¼ÀÆgÀÄ £ÀUÀgÀ.

COMMERCIAL TAXES DEPARTMENT

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA ), BENGALURU.

CLARIFICATION UNDER SECTION 59(4) OF THE KARNATAKA VAL UE ADDED TAX ACT, 2003.

No: CLR/CR-07/2016-17, Bengaluru.

Present : RITVIK PANDEY, I.A.S., Commissioner of Commercial Taxes, (Karnataka) Bengaluru.

Sub : KVAT Act, 2003-Clarification under Section 59(4) of the Karnataka Value Added Tax Act, 2003

regarding “Aluminium House Hold Utensils with Nonstick Coating” – Reg.


Ref : Application dated : 16-4-2016 of M/s Nirlep Appliances Private Limited, Plot No. 21, CITB Industrial

Area, Ravinagar Road, Gokul Road, Hubballi. (TIN: 29850248010)

In the application cited above, M/s Nirlep Appliances Private Limited, Plot No. 21, CITB Industrial Area, Ravinagar Road,

Gokul Road, Hubballi (TIN: 29850248010) has sought clarification regarding the rate of tax applicable on “Aluminium House Hold

Utensils with Nonstick Coating.”

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 (herein afterwards called ‘Act’) empowers the Commissioner of

Commercial Taxes to clarify the rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of

maintaining uniformity in the work of assessments and collection of revenue. It is examined and found that, the clarification requested by

the petitioner is within the scope of the aforesaid provision and it is necessary that, the clarification be issued for the purpose of

maintaining uniformity in the work of assessments and collection of revenue.

3. The Matter is examined. The applicant has sought this clarification in view of the Notification No. FD 34 CSL 2016(II)

dated : 31-03-2016 which exempts tax payable on Aluminium house hold utensil other than Cookers and Cutlery. Government has

notified exemption for Aluminium house hold utensil other than Cookers and Cutlery to implement the proposal of Karnataka Budget

2016-17. In the Budget speech 2016-17, at para 459(4) Hon’ble Chief Minister of Karnataka had announced as follow :

4. Exempt Aluminium house hold utensils other than Pressure Cookers and Cutlery for the benefit of

the poor.

Notification No. FD 34 CSL 2016(II) dated 31-03-2016 exempts Aluminium house hold utensil other than Cookers an Cutlery

for the benefit of the poor. Intention of the budget is to exempt such aluminium house hold utensils which are used by poor people.

Aluminium House Hold Utensils with Nonstick Coating being household article are not used by the poor people. Secondly, Hon’ble

Supreme Court of India in the case of Hawkins Cookers Limited Vs State of Kerala (Appeal (civil) 6469-6470 of 2002 Judgement

dated : 29-04-2008) it is held as follow :

By no stretch of imagination, satilon coated cookware can be treated as ordinary aluminium household

utensils. Price of the satilon coated cookware is much more than the aluminium household utensils made

of aluminium and its alloys. The Hawkins cookware sold by the assessee cannot be categorized as

household utensils made of aluminium for the reason s that the satilon coating makes the goods

non-sticky and hence different from the aluminium h ousehold utensils.

4. The Hon’ble Supreme Court of India has held that non-sticky goods cannot be called as ‘aluminium household utensils’. In

this case also the applicant is seeking clarification as to whether the notification is applicable to non-stick coated aluminium household

utensils. Hence the Aluminium household utensil with non-stick coating does not come under the pruview of the notification and hence

not exempted.

5. The applicant has submitted that if the Notification is not applicable, he seeks clarification as to the rate of tax applicable to

these goods. Entry 4 of III Schedule to KVAT Act, 2003 reads as follow :

5. All utensils including pressure cookers and pa ns and cutlery but excluding stoves, trays,

baskets and other containers, furniture, instrument s, implements and tool used in kitchen or

house hold and utensils made of precious metals.

This entry provides for rate of tax as 5.5% in respect of all utensils including pressure cookers, pans and cutlery. Therefore, “Aluminium

House Hold Utensils with Nonstick Coating” are also utensils liable to tax at 5.5%.

6. Hence the following clarification is issued.

CLARIFICATION NO.CLR.CR-07/2016-17, DATED 25.06.201 6.

It is clarified that “Aluminium House Hold Utensils with Nonstick Coating” are utensils liable to tax at 5.5% under entry 5 of III

Schedule to Karnataka Value Added Tax Act, 2003 w.e.f 01.08.2012 and onwards.

PR - 600

SC - 25

Ritvik Pandey,

Commissioner of Commercial Taxes,

(Karnataka), Bengaluru.

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PÀ£ÁðlPÀ gÁdå¥Á® DzÉÃ±Á£ÀÄ¸ÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºȨ́ Àj£À°è ©. ªÉAPÀmÉÃ±ÀªÀÄÆwð

¸ÀPÁðgÀzÀ C¢üÃ£À PÁAiÀÄðzÀ²ð M¼ÁqÀ½vÀ E¯ÁSÉ (¥ÉÆ°Ã¸ï ¸ÉÃªÉUÀ¼ÀÄ-J)

ANNEXURE –A

Combined Provisional Gradation list of Asst. Direct or of FSL Units as on 31.12.2015.

Sl No.

Name Section Date of Birth

Date of Appointment

Date of Appointment/promotion as

Asst. Director Remarks

1 R.S. Inamdhar (DR) Chemical 06.06.1940 19.12.1968 19.12.1968 Retd

2 B. Raghavendra Rao Biology 24.06.1943 14.12.1964 12.06.1975 Promoted

3 T.S. Kenchappa Physics 06.02.1952 28.12.1974 09.11.1983 Promoted

4 C. Ashwathappa Questioned

Document

03.08.1946 03.10.1974 21.09.1989 Retd


Sl No.

Name Section Date of Birth

Date of Appointment

Date of Appointment/promotion as

Asst. Director Remarks

5 T.R. Kumari Biology 24.05.1952 09.08.1972 23.03.1991 Promoted

6 S.G. Prabhakar Fire Arm 21.09.1951 09.08.1972 23.03.1991 Retd

7 K.N. Basavaraju Toxicology 01.04.1949 29.11.1975 23.09.1991 Transferred

on deputation

to Excise

Department

8 L. Prakash Biology 15.05.1949 25.09.1974 02.12.1999 Promoted

9 P.R. Jayaramu Chemical 24.03.1952 27.07.1978 02.12.1999 Promoted

10 C.M. Mahadevaiah Toxicology 13.10.1953 02.09.1978 02.12.1999 VRS

11 Dhanarajachar Physics 05.11.1954 14.09.1978 02.12.1999 Promoted

12 B. Nanjundappa Biology 13.02.1951 04.10.1978 02.12.1999 Promoted

13 D. Siddaramaiah Biology 03.05.1953 05.09.1981 02.12.1999 Promoted

14 K.T. Venkatesh Toxicology 26.04.1949 29.06.1978 01.09.2003 Retd

15 R. Rangegowda Toxicology 02.03.1951 30.08.1978 29.07.2005 Promoted

16 Lakshminarayana Questioned

Document

20.06.1953 30.09.1974 06.01.2006 Promoted

17 S.K. Krishnaraju Biology 01.06.1963 07.10.1985 16.06.2007 Promoted

18 Dr. Malini (DR) Forensic

Psychology

12.05.1964 05.07.2007 05.07.2007 Promoted

19 V.G. Nayak Toxicology 21.08.1959 11.11.1985 17.07.2008 Promoted

20 B.S. Kadaramandalagi Toxicology 01.06.1961 14.10.1985 17.07.2008 Promoted

21 S.N. Gaonkar Biology 15.05.1956 09.10.1985 17.07.2008 Promoted

22 B. Puttabasavaiah Physics 14.10.1954 07.10.1985 17.07.2008 Promoted

23 S.A. Imam Questioned

Document

06.04.1954 04.09.1981 13.01.2012 Retired

24 P. Mallesh Chemical 12.05.1952 07.10.1985 13.01.2012 Retired

25 N.R. Nayak Toxicology 01.03.1957 08.10.1985 13.01.2012 Promoted

26 Dr. Vinod Janardhan

Lakkapan (DR)

Toxicology 22.07.1974 26.05.2015 26.05.2015

27 Dr. Kumada Rani. M

(DR) (ST)

Biology 07.08.1974 26.05.2015 26.05.2015

28 Dr. Gowtham M.D. (DR) Toxicology 20.01.1977 26.05.2015 26.05.2015

29 Mahadevaswamy. Y.H

(DR) (ST)

Biology 27.06.1976 22.06.2015 22.06.2015

©. ªÉAPÀmÉÃ±ÀªÀÄÆwð

¸ÀPÁðgÀzÀ C¢üÃ£À PÁAiÀÄðzÀ²ð M¼ÁqÀ½vÀ E¯ÁSÉ (¥ÉÆ°Ã¸ï ¸ÉÃªÉUÀ¼ÀÄ-J)

ANNEXURE-B

Section wise Provisional Graduation List of Asst. D irector of FSL Units as on 31.12.2015

Sl

No Name Date of Birth

Date of

Appointment

Date of

Appointment/

Promotion as Asst.

Director

Remarks

Biology Section

1 B. Raghavendra Rao 24.06.1943 14.12.1964 12.06.1975 Promoted


Sl

No Name Date of Birth

Date of

Appointment

Date of

Appointment/

Promotion as Asst.

Director

Remarks

2 T.R. Kumari 24.05.1952 09.08.1972 23.03.1991 Promoted

3 L. Prakash 15.05.1949 25.09.1974 02.12.1999 Promoted

4 B. Nanjundappa (SC) 13.02.1951 04.10.1978 02.12.1999 Promoted

5 D. Siddaramaiah 03.05.1953 05.09.1981 02.12.1999 Promoted

6 S.K. Krishnaraju 01.06.1963 07.10.1985 16.06.2007 Promoted

7 S.N. Gaonkar 15.05.1956 09.10.1985 17.07.2008 Promoted

8 Dr. Kumada Rani M (DR) (ST) 07.08.1974 26.05.2015 26.05.2015

9 Mahadevaswamy Y.H (DR) 27.06.1976 22.06.2015 22.06.2015

Chemical Section

10 R.S Inamdhar (DR) 06.06.1940 19.12.1968 19.12.1968 Retd

11 P.R. Jayaramu 24.03.1952 27.07.1978 02.12.1999 Promoted

12 P. Mallesh 12.05.1952 07.10.1985 13.01.2012 Retired

Fire Arm Section

13 S.G. Prabhakar 21-09-1951 09-08-1972 23-03-1991 Retd

Forensic Psychology Section

14 Dr. Malini (DR) 12-05-1964 05-07-2007 05-07-2007

Physics Section

15 T.S. Kenchappa 06.02.1952 28.12.1974 09.11.1983 Promoted

16 Dhanarajachar 05.11.1954 14.09.1978 02.12.1999 Promoted

17 B. Puttabasavaiah 14.10.1954 07.10.1985 17.07.2008 Promoted

Questioned Document

18 C. Ashwathappa 03.08.1946 03.10.1974 21.09.1989 Retd

19 Lakshminarayana 20.06.1953 30.09.1974 06.01.2006 Promoted

20 S.A. Imam 06.04.1954 04.09.1981 13.01.2012 Retired

Toxicology Section

21 K.N. Basavaraju 01.04.1949 29.11.1975 23.09.1991 Transferred on deputation to Excise Department

22 C.M. Mahadevaiah 13.10.1953 02.09.1978 02.12.1999 VRS

23 K.T. Venkatesh 26.04.1949 29.06.1978 01.09.2003 Retd

24 R. Rangegowda 02.03.1951 30.08.1978 29.07.2005 Promoted

25 V.G. Nayak 21.08.1959 11.11.1985 17.07.2008 Promoted

26 B.S. Kadaramandalagi 01.06.1961 14.10.1985 17.07.2008 Promoted

27 N.R. Nayak 01.03.1957 08.10.1985 13.01.2012 Promoted

28 Dr. Vinod Janardhan Lakkapan (DR) 22.07.1974 26.05.2015 26.05.2015

29 Dr Gowtham M.D. (DR) 20.01.1977 26.05.2015 26.05.2015

©. ªÉAPÀmÉÃ±ÀªÀÄÆwð ¸ÀPÁðgÀzÀ C¢üÃ£À PÁAiÀÄðzÀ²ð,

M¼ÁqÀ½vÀ E¯ÁSÉ. (¥ÉÆ°Ã¸ï ¸ÉÃªÉUÀ¼ÀÄ-J) ANNEXURE-C

Details of Vacancies upto 31.12.2015

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No Date Vacancies due to Place

Biology Section

1 21.11.1975 Creation of New post Vide HD 229 PEG 75 Bengaluru


Sl


2 12.01.1994 Creation of New post wide HD 13 PFS 1993 Mangaluru

3 12.01.1994 Creation of New post wide HD 13 PFS 1993 Davanagere

4 08.09.1998 Promotion of B. Raghavendrarao

5 02.12.1999 Promotion of T.R. Kumari

6 12.03.2001 Creation of New Post Vide GO. No. HD 10 PFS 96 Belagavi

7 12.03.2001 Creation of New Post Vide GO. No. HD 10 PFS 96 Kalaburgi

8 14.05.2007 Promotion of L. Prakash

9 14.05.2007 Promotion of B. Nanjundappa Mysuru

10 31.05.2007 Creation of New Post Vide GO. No. HD 103 POP 2004

11 19.09.2007 Promotion of D Siddaramaiah Kalaburgi

12 31.10.2008 Creation of New Post Vide GO. No. OE 28 PoSiLi 2008

13 23.04.2014 Promotion of S.K. Krishnaraju Mysuru

14 23.04.2015 Promotion of S.N. Gaonkar Bengaluru

Toxicology Section

1 12.01.1994 Creation of New Post Vide HD 13 PFS 1993 Mangaluru

2 12.01.1994 Creation of New Post Vide HD 13 PFS 1993 Davanagere

3 07.08.2000 Creation of New Post Vide OE 42 POSILI 98 Bengaluru

4 12.03.2001 Creation of New Post Vide GO.No. HD 10 PFS 96 Belagavi

5 12.03.2001 Creation of New Post Vide GO. NO. HD 10 PFS 96 Kalaburgi

6 30.04.2007 Retirement of KT Venkatesh

7 31.05.2007 Creation of New Post Vide GO. No HD 103 POP 2004 Mysuru

8 31.10.2008 Creation of New Post Vide GO. No. OE 28 Posili 2008 Kalaburgi

9 28.02.2011 Promotion of Rangegowda

10 23.04.2015 Promotion of V.G. Nayak

11 23.04.2014 Promotion of B.S. Kadarmandalagi

12 23.09.2015 Promotion of N.R. Nayak

Chemistry Section

1 01.05.1982 Creation of New Post vide G.O.No. HD 7/PEG/80(1) Bengaluru

2 30.06.1998 Retirement of R.S. Inamdhar

3 30.04.2008 Vol Retirement of Sri C.M. Mahadevaiah

4 13.01.2012 Promotion of Sri P.R. Jayaram

5 31.05.2012 Retirement of Mallesh

Question Document

1 01.05.1982 Creation of New post vide G.O. No. HD 7/PEG/80(1) Bengaluru

2 31.08.2004 Retd of Sri Aswathappa C

3 13.01.2012 Promotion of Sri Lakshminarayana

4 30.04.2014 Retirement of Imam Bengaluru

Physics Section

1 01.05.1982 Creation of New Post vide G.O. No. HD 7/PEG/80(1) Bengaluru

2 08.09.1998 Promotion of Sri T.S. Kenchappa

3 19.09.2007 Promotion of Sri Dhanarajachar

4 23.04.2014 Promotion of Puttabasavaiah Belagavi


Sl


Fire Arms Section

1 23.08.1990 Creation of New Post Vide G.O No HD 75/PEI/90 Bengaluru

2 30.09.2011 Retd of Sri S.G. Prabhakar

P.R.550

S.C. 10

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