Kerala act 023 of 1967 : Kerala Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1967

102

.. THE KERALA TAXATION

LAWS

(CONTINUATION

AND

VALIDATION

OF

RECOVERY PRO-

CEEDINGS) ^{ACT, 1967}

,

(Act

23 of

1967)

CONTENTS

Preamble. Sections

,1.

Short

title.

2. Definitions.

3. Continuation and validation

of

certain

proceedings.

4 . Power^toamend the Schedule.

5. Act ^to

have

retrospective

effect.

6. Power ^toremove difiiculties.

7. Power^tomake rules. '

TIIE KERALA TAXATION LAws

(CONTINUATION

AND VALIDATION ^OF

RECOVERY PROCEED- _

INCS) ^ACT,

1967* (Act ^{23 of}

1967)

An Act ^to

pro'mde for

the

continuation

and validation

ofproccedmgs

in relation to Governnwnl dues

arzdjbr

matters

connected therewith. '

Preamble.—WHEREA5 ^{it is}

expedient ^to

provide ^forthecontinua- tion and validation

of

proceedmgs ⁱⁿ

relation^to

Government dues and for

matters connected

thereWIth; BE ^itenactedⁱⁿthe

Eighteenth ^Yearofthe

Republic ^of

India ^as follows:—

1. Short mica—This

Act may be called the Kerala Taxation Laws (Continuation ^andValidation ^of

Recovery Proceedings) ^Act,

1967.

2.

quznztwm.—In

this

Act,

inless the context

Otherwise requires,— (a)

"assessee", ⁱⁿrelation ^{to any}scheduled ^Act,

means ^an assessee as defined

in

that

Act or^a

person who Is liable to

pay

any Government dues

under

that

Act; (b)

"Government

dues", ^In

relation^{to any}scheduled ^Act, means

any tax,

penalty,

fine,

interest,

or

any other sum

payable

to the Government

by ^anassessce under that

Act and shall include the^sur- charge ^on

profession ^taxlevied under section^4ofthe

Kerala

Surcharge on Taxes

Act,

1957

(11

of

1957); (a)

"scheduled ^Act"means^{an Act}

specified ^inthe

Schedule; '

Published

In the Kerala Gazette

Extraordinary

No.

179,

dated 5th

September,

1967.

-fl.~_~ _

_.—.»—-« -.....A.. 5...-—-_ -

-2-

103

(d) "taxing authority", ⁱⁿrelation^to

any scheduled

Act,

means an officer

(by

whatever

name

called) empowered

to serve

upon

an assessee a

notice of demand

in

respect

of any Government dues under that Act.

3.

Continuation and validation

of

certain

proceedings.—(l)

Where any notice of demand ⁱⁿ

respect ^ofany Government^duesis served upon

an assessee

by

a

taxing

authority

under any scheduled

Act,

and any

appeal or other

proceeding

is

filed or

taken

in

respect

of such

Government dues,

then,— (a)

where ^such

Government^duesare

enhanced^{in such}

appeal or

proceeding,

the

taxing authority

shall serve

upon the assessee another notice ^of

demand

only ⁱⁿ

respect ^oftheamount

by

whrclr

such Government

dues

are

enhanced,

and any

proceedings

in

relation to such Government dues ^asarecovered

by

the notice

or

notices of demand served upon^himbefore the

disposal ^ofsuch

appeal

or

pro- ceeding may, without ^the

service ^ofany fresh

notice^of

demand, ^be continued ^{from the}

stage ^at

which

such

proceedings

stood

immediately before ^Such

disposal; (b)

where^suchGovernment ^duesare

reduced^insuch

appeal or

proceeding,—

(i) ^it

shall ^notbenecessary^{for the}

taxing

authority ^to serve

upon the assessee

a fresh notice of

demand; (:2) ^the

taxing authority

shall

give

rntimation^ofthefact of such reduction ^totheassessee, and where a certi- ficate ^hasbeenissued ^oran

application ^or

requisition has ^{beenmade to}

any officer ^or

authority

for the recovery of such Government

dues,

also^to

such officer or

authority;

(iii) ^anyproceedings

initiated^onthebasis^ofthenotice^or notices of demand

served upon the assessee

before the

disposal ^ofsuch

appeal ^or

proceeding may^be continued ⁱⁿrelation ^tothe

amount^so

reduced lrorn the stage ^atwhich ^such

proceeding

stood

immediately before such

disposal;

(o) ^no

proceedings ⁱⁿ

relation ^to.^such

Government ^(1qu (including ^the

imposition ^of

penalty ^or

charging ^of

interest)

shall ^be

,

invalid

by

reason

only ^{that no}fresh notice^ofdemand^was

served upon the

assessee after the

disposal ^ofsuch

appeal ^or

proceeding ^or

that such Government dues have

been enhanced ^orreduced

in such

appeal ^or proceeding:

Provided that ^ifsuchGovernment^{dues have}

been reduced^as a result of any final order

and the

penalty

imposed

on the assessee

for default in

payment

thereof

exceeds ^theamount ^so

reduced,

the

excess shall not be recovered and if it ^has

already ^been

recovered, ^rt

shall^be

104- refunded to^theassessesⁱⁿ

accordance with the

provisions

of^such scheduled Act:

Provided

further^that

where any Government dues ^arereduced in such

appeal ^or

proceeding ^andtheassessee^is

entitled ^to

any refund thereof, ^suchrefund shall^{be madein}

accordance^withthe

provisions ^of such scheduled ^Act.

(2) ^Fortheremoval^of

doubts, ^itis

hereby

declared ^thatno fresh notice ^ofdemand

shall ^benecessaryⁱⁿany ^casewhere ^the amount

of Government dues

is not

varied

as a result of any order passed ^inanyappeal ^or

other

proceeding

under^anyscheduled^Act.

(3) ^The

provisions ^{of this}section shall^haveeffect notwithstand- ing any judgment,

decree^ororder^ofany court,

tribunal^orother authority.

4. Power ^toamend^the

Schedule—The Government may, by

notifica- tion in the

Gazette,

add the name

of any Act

providing

for ^the imposition ^{or levy ofany tax or duty inthe}

Schedule, ^andonthe issue of any such

notification,

the^Actsoadded shall be deemed ^to be ^anAct

specified

in the Schedule within the

meaning

of clause

(5)

of section ^2.

5.

Act ^tohave

retrospective effleat.-—-The provisions

of this Act shall apply ^andshall^be

deemed

always ^tohave

applied, ⁱⁿrelation^to

every notice of demand served upon any

assessce

by any taxing

authority under any scheduled

Act,

whether such notice

was or is served before or after the commencement of this

Act.

6. Power to

remove

fifficullieL—If

any

difiiculty

arises in

giving effect ^tothe

provisions ^ofthis

Act, ^the

Government may, by

order published ^inthe

Gazette, ^makesuch

provisions ^notinconsistent ^with the purposes of this

Act, ^as

appear

to

them

to

be necessary

or

expedient for

removing ^the

difficulty.

7. Power ^tomake

rule:.—(l)

The

Government may make rules for carrying ^outthepurposes^ofthisAct.

(2)

Every ^{rule made}under^thisActshall^{belaid as soonas}

may be after it ^is

made before ^the

Legislative Assembly

while

it

is in

session for a total

period

of fourteen

days

which may be

comprised

in one session ^orintwosuccessive

sessions,

and

if,

before the

expiry

of the '

session ⁱⁿwhich^itisso

laid or the session

immediatety following,

the Legislative Assembly agreesⁱⁿ

making

any modification^{intherule or} the

Legislative Assembly agrees that the rule

should not be

made,

the rule shall thereafter have effect

only

in

such modified form or be

of

no efi'ect, ^asthecase

may be; ^sohowever^thatany^such

modification ^or annulment shall be without

prejudice

to the

"x"

F"

U*?Pr

105

Tm: SanDULE \ [See

section 2

(c)

]

The Madras General Sales

Tax

Act,

1939

(IX

of

1939).

The General Sales Tax

Act,

1125

(XI

of

1125).

The

Agricultural

Income-tax

Act,

1950

(XXII ^of

1950).

The

Kerala

Surcharge

on Taxes

Act,

1957

(ll

of

1957).

The

Ketala Plantations

(Additional Tax)

Act,

1960

(17

of

1960). ^.

The Kerala General Sales

Tax

Act,

1963

(15

of

1963).