Amendment in Notification (12/2017) No. FD 48 CSL 2017, dated the 29th June, 2017

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....tion (3) and Sub-section (4) of section 9, Sub-Section (1) of Section 11, Sub-section (5) of Section 15 and Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Governme....

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....nt in this regard: Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of state tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exempti....