{"id":58501,"date":"2016-07-27T17:34:29","date_gmt":"2016-07-27T12:04:29","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=58501"},"modified":"2016-09-13T14:48:45","modified_gmt":"2016-09-13T09:18:45","slug":"division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/","title":{"rendered":"Imposition of lifetime road tax for non Karnataka motor vehicles declared unconstitutional by DB"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Karnataka High Court: <\/strong>While hearing a\u00a0challenge to the decision of the Karnataka High Court in <em>Jagadev Biradar v. State of Karnataka<\/em>, 2016 SCC OnLine Kar 455, wherein the Karnataka Motor Vehicles Taxation (Amendment) Act, 2014 imposing lifetime road tax for non Karnataka motor vehicles which remained in the State of Karnataka upto 12 months was declared unconstitutional, the Division Bench of Jayant Patel and B.V. Nagarathna, JJ., upheld the aforementioned decision of the Single Bench of Anand Byrareddy, J.<\/p>\n<p style=\"text-align: justify;\">The respondents who were the residents of cities like Pune, Trissur etc were aggrieved that their vehicles were intercepted and seized inside Karnataka where the authorities\u00a0demanded lifetime road tax under Section 3, Explanation 2 of the Amendment Act. Their contention was that their vehicles having been registered under Section 40 of Motor Vehicle Act, 1988, such a registration is valid and effective throughout India, as the lifetime road tax had already been paid at the time of\u00a0registration of their vehicles. The State however had argued that it had the legislative competence to pass the impugned legislation in line with\u00a0<em>Mahesh C. Gandhi <\/em>v. <em>Deputy Commissioner for Transport<\/em>, <a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2005_SCC_OnLine_Kar_405\">2005 SCC OnLine Kar 405<\/a>.<\/p>\n<p style=\"text-align: justify;\">Perusing the contentions of the parties and the rationale given by the learned Single Judge, the Division Bench held that Explanation 2 for Section 3(1) of the impugned amending Act is ultra vires Section 47 of the Motor Vehicle Act, 1988 and Article 246 (3) of the Constitution, for by subjecting the non Karnataka motor vehicles plying on the State roads from 31 days to 12 months to lifetime tax, the impugned Explanation was seeking to achieve an object contrary to the ratio laid down in <em>Mahesh Gandhi<\/em> case, which was decided in sync with Section 47 of the Motor Vehicle Act, which is a Central enactment. [<em>State of Karnataka <\/em>v. <em>Jagdev Biradar, Writ Appeal No. 850\/2016<\/em>, decided on 01.07.2016]<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court: While hearing a\u00a0challenge to the decision of the Karnataka High Court in Jagadev Biradar v. State of Karnataka, 2016 <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[],"class_list":["post-58501","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Imposition of lifetime road tax for non Karnataka motor vehicles declared unconstitutional by DB | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposition of lifetime road tax for non Karnataka motor vehicles declared unconstitutional by DB\" \/>\n<meta property=\"og:description\" content=\"Karnataka High Court: While hearing a\u00a0challenge to the decision of the Karnataka High Court in Jagadev Biradar v. State of Karnataka, 2016\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-07-27T12:04:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-09-13T09:18:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/IMG_3499-e1487871967209.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sucheta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sucheta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/\",\"name\":\"Imposition of lifetime road tax for non Karnataka motor vehicles declared unconstitutional by DB | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"datePublished\":\"2016-07-27T12:04:29+00:00\",\"dateModified\":\"2016-09-13T09:18:45+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Imposition of lifetime road tax for non Karnataka motor vehicles declared unconstitutional by DB\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa\",\"name\":\"Sucheta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"caption\":\"Sucheta\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Imposition of lifetime road tax for non Karnataka motor vehicles declared unconstitutional by DB | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/","og_locale":"en_US","og_type":"article","og_title":"Imposition of lifetime road tax for non Karnataka motor vehicles declared unconstitutional by DB","og_description":"Karnataka High Court: While hearing a\u00a0challenge to the decision of the Karnataka High Court in Jagadev Biradar v. State of Karnataka, 2016","og_url":"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2016-07-27T12:04:29+00:00","article_modified_time":"2016-09-13T09:18:45+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/IMG_3499-e1487871967209.jpg","type":"image\/jpeg"}],"author":"Sucheta","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Sucheta","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/","url":"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/","name":"Imposition of lifetime road tax for non Karnataka motor vehicles declared unconstitutional by DB | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2016-07-27T12:04:29+00:00","dateModified":"2016-09-13T09:18:45+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/27\/division-bench-gives-its-stamp-of-approval-to-the-single-judge-bench-decision-of-declaring-the-imposition-of-lifetime-tax-for-non-karnataka-motor-vehicles-as-unconstitutional\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Imposition of lifetime road tax for non Karnataka motor vehicles declared unconstitutional by DB"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa","name":"Sucheta","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","caption":"Sucheta"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":39101,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/03\/12\/no-more-lifetime-tax-for-non-karnataka-motor-vehicles-upto-12-months\/","url_meta":{"origin":58501,"position":0},"title":"No Lifetime Tax  upto 12 Months for Non Karnataka Motor Vehicles ferrying within Karnataka","author":"Sucheta","date":"March 12, 2016","format":false,"excerpt":"Karnataka High Court: Responding to the growing cries against the amendment, which introduced Lifetime Tax for outside vehicles staying within Karnataka for more than thirty days, the single bench of Anand Byrareddy J. quashed the amending Act restoring the mandate of Lifetime Tax as prescribed under the Motor Vehicles Act,\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":265151,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/07\/karnataka-government-extends-period-of-payment-of-taxes-vide-motor-vehicles-taxation-amendment-act-2022\/","url_meta":{"origin":58501,"position":1},"title":"Karnataka Government extends period of payment of taxes on motor vehicles vide Motor Vehicles Taxation (Amendment) Act, 2022","author":"Prachi Bhardwaj","date":"April 7, 2022","format":false,"excerpt":"On 31st March, 2022, Karnataka Government passed Motor Vehicles Taxation (Amendment) Act, 2022. This act seeks to amend Karnataka Motor Vehicles Taxation Act, 1957 (Act) to extend the period of payment of taxes. This act is applicable from 1st April, 2022. Key Points: The tax levied on all motor vehicles\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-160.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-160.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-160.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-160.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-160.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":6324,"url":"https:\/\/www.scconline.com\/blog\/post\/2015\/02\/03\/entry-25-of-schedule-vi-of-karnataka-sales-tax-act-1957-levying-tax-on-processing-and-supply-of-photographs-etc-held-constitutionally-valid\/","url_meta":{"origin":58501,"position":2},"title":"Entry 25 of Schedule VI of Karnataka Sales Tax Act, 1957 levying tax on processing and supply of photographs etc. held constitutionally valid","author":"Sucheta","date":"February 3, 2015","format":false,"excerpt":"Supreme Court: In a dispute regarding the constitutional validity of Entry 25 of Schedule VI of Karnataka Sales Tax Act, 1957 dealing with levy of tax on processing and supply of photographs, photo prints and photo negatives, the 3 Judge Bench of H.L. Dattu, C.J., Dr. A.K. Sikri and Arun\u2026","rel":"","context":"In &quot;Supreme Court&quot;","block_context":{"text":"Supreme Court","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/supremecourt\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":256650,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/02\/karnataka-motor-vehicles-amendment-rules-2021\/","url_meta":{"origin":58501,"position":3},"title":"Karnataka Motor Vehicles (Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"November 2, 2021","format":false,"excerpt":"The Government of Karnataka has notified the Karnataka Motor Vehicles (Amendment) Rules, 2021 to further amend the Karnataka Motor Vehicles Rules, 1989 vide notification dated 31st October 2021. The amendment substitutes Rule 33 which deals with registering authority: The Registering Authority shall be any Officer appointed or empowered by the\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":280313,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/23\/karnataka-high-court-exclusion-private-sector-employees-new-bh-series-vehicle-registration-cannot-be-upheld-having-regard-to-the-mandate-of-law-legal-news-legal-updates\/","url_meta":{"origin":58501,"position":4},"title":"Karnataka HC | Private sector employees cannot be specifically excluded from registration of their vehicles under new BH- Series","author":"Editor","date":"December 23, 2022","format":false,"excerpt":"Karnataka High Court was deliberating over petitions filed by two private sector employees, who were denied BH-Series vehicle registration in pursuance of a communication issued by the State Government dt. 20-12-2021, which excluded private sector employees in the first phase","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Karnataka High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-424.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":255640,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/","url_meta":{"origin":58501,"position":5},"title":"Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021","author":"Prachi Bhardwaj","date":"October 15, 2021","format":false,"excerpt":"The Government of Karnataka has notified Karnataka Goods and Services Tax (Amendment) Act, 2021 vide notification dated October 11, 2021, further amending the Karnataka Goods and Services Tax Act, 2017. \u00a0 Key highlights of the amendment are: Section 35(5) - Auditing of accounts by a chartered accountant or a cost\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/58501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=58501"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/58501\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=58501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=58501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=58501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}