Kerala act 018 of 2016 : The FINANCE ACT,2016

© Rcgn. No. KERB I L/20 12/45073

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2016

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KERALA GAZETTE

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EXTRAORDINARY

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PUBLISHED BY AUTHORITY

2016 mruom.~c'3 13

13th November 2016

1192 anlruJo 28 mmJ

Thiruvananthapuram, 28th Thulam 1192

1960

No. Sunday 1938 db:lc&tmmldbCJ 22

22nd Karthika 1938

GOVERNMENT OF KERALA

Law (Legislation-A) Department

NOTIFICATION

No. 4000/Leg. A2/2016/Law. 13th_Novem]ler, 201_~ Dated, Thiruvananthapuram, 28th T.h.!IJam_,_j) 92 22nd Karthika, 1938.

The following Act of the Kerala State Legislature is hereby published for general information. The Bill as passed by the Legislative Assembly received the assent of the Governor on the 13th day of November, 2016.

By order of the Governor,

B. G HARINDRANATil,

Law Secretary.

I'IHNTEO AND PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES AT THE GOVERNMENT CENTRAL PRESS. THIRUVANANTHAPURAM. 2011>. 33/3686/2016/S-22.

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ACT 18 OF 2016

THE KERALA FINANCE ACT, 2016

An Act to give ~fleet to certain .financial proposals o( the Government of' Kera/a for the Financial Year 2016-2017. Preamble.-WHEREAS, it is expedient to give effect to certain financial proposals of the Government of Kerala for the Financial Year 2016-2017;

BE it enacted in the Sixty-seventh Year of the Republic of India as follows:-

I. Short title and commencement.--( I) This Act may be called the Kerala Finance Act, 2016.

(2) Save as otherwise provided in this Act,-

(i) Clause (b) of sub-section (8) of section 9 shall be deemed to have come into force on the 1st day of April, 2005; (i1) Clause (b) of sub-section (2) of section 9 shall be deemed to have come into force on the 1st day of April, 2013;

(iii) Sub-clause (i) of clause (a) of sub-section (2) and item

(d) of sub-clause (ii) of clause (a) of sub-section (2) of section 9 shall be deemed to have come into force on the I st day of April, 2015;

(iv) Clause (a) of section 7, section 8, item (a) of sub-clause

(i) of clause (a) of sub-section (I) of section 9, item (a) of sub-clause (ii) of clause (a) of sub-section (2) of section 9, sub-section (4) of section 9, sub-clauses (i), (ii), (iii) and (v) of clause (a) of sub-section (16) of section 9 shall be deemed to have come into force on the I st day of April, 20 16;

(v) Sub-clause (i) and sub-clause (ii) of clause (b) of section 7, item (b) and (c) of sub-clause (i) of clause (a) of sub-section (I) of section 9,· sub-clause (ii) of clause (a) of sub-section (I) of section 9,

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clause (b) of sub-section (I) of section 9, items (b) and (c) of sub-clause

(ii) of clause (a} of sub-section (2) of section 9, sub-section (3) and sub-sections (5) to (7), clause (a) of sub-section (8) and sub-section (9) to

(15) of section 9, sub-clause (iv), sub-clauses (vi), (vii), (viii) and (ix) of clause (a) of sub-section (16) of section 9 and clause (b) and sub-clauses (i}, (ii), (iii), (v), (vi}, (vii) and (viii) of clause (c) of sub-section (16} of section 9 shall be deemed to have come into force on the 18th day of July, 2016;

(vi) The remaining provisions of this Act shall come into Ioree at once.

2. Amendment of Act II '!li957.--ln the Kerala Surcharge on Taxes Act, 1957 ( 11 of 1957}, in section 3,--

(a) after sub-section (I A), the following sub-section c;hall be inserted, namely:-

"(! AA) The tax payable under section 6 of the Kerala Value Added Tax Act, 2003 (30 of 2004), shall, with respect to the sale of water, soda, soft drinks, fruit juices and other beverages whether aerated or not, intended tor human consumption and sold in containers of plastic but excluding those sold in such containers of and above 20 litres, be increased by a surcharge at the rate of five per cent and the same shall be paid over to the Government and further, the provisions of the Kerala Value Added Tax Act, 2003 (30 of 2004) excluding those related to input tax credit and special rebate shall apply in relation to the said surcharge as they apply in relation to the tax payable under the said Act.";

(b) in sub-section (2), for the word, brackets, figure and letter

"sub-sections (I) and (I A)" the word, brackets, figure and letter "sub- sections (I), (I A) and (l AA)" shall be substituted;

(c) in sub-section (3}, for the word, brackets, fignre and letter

"sub-sections, (I) and (I A)" the word, brackets, figure and letter

"sub-sections ( l ), (I A) and (I AA)" shall be substituted;

3. Amendment ofAct 17 of' I959.--In the Kerala Stamp Act, 1959 (17 of .1959),~

(I) in section 2.-

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(a) for clause (d), the following clause shall be substituted, namely:-

"'(d) "Conveyance" includes,--

(i) a conveyance on sale;

(ii) deed of amalgamation of two or more companies whether in pursuance of an order of the National Company Law Tribunal

or not;

(iii) deed of amalgamation in pursuance of the order under section 44A of Banking Regulation Act, 1949; and

(iv) every other instrument, by which property, whether movable or immovable or any interest in any property is transferred inter vivos and which is not otherwise specifically provided in the Schedule.";

(b) in clause (l ), after item (vii), following items shall be inserted, namely:-

"(viii) ~n agreement relating to installation of ATM/CDM or both of them between banks and the land owner or renewal of such

an agreement;

(ix) an agreement relating to installation of Mobile Tower, between a company and the land owner or renewal of such an

agreement.";

(2) after section 28A, a new section 28B shall be inserted, namely:-

"28B. f'i:t!uation uj' Flat!Apartment.-Notwithstanding anything

contained in this Act,-

(i) an instrument transferring land including flat/apartment, chargeable with duty, shall fully and truly set forth the value of the flat/ apartment therein. For this purpose, the party executing the instrument shall furnish a valuation certificate of the flat/apartment contonning to the criteria approved by the Central Public Works Department tor detennining value of flat/apartment, issued by a competent authority, to be authorised by the Goverrmtent, by notification in the Ot1icial Gazette, to perforn1 such functions as may be specified by Government in that behalf;

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(ii) the registering officer shall, before registering an instrument mentioned in clause (i) shall verify that it is accompanied by the valuation certificate issued by the competent authOJity and ensure that the value of such flat/apartment set forth in the instrument is not less than the value assessed by the competent authority.";

(3) in the SCIIEDULE,-·-

. (a) in serial number 4, in column (3), for the words

"Twenty Five rupees", the words "Fifty rupees" shall be substituted;

(b) in serial number 5,-

(i) clauses (e) and (f) and the entries against it in column (3), shall be omitted;

(ii) clause (g) shall be re-lettered as clause (e);

(c) in serial number 21, in clause (i), in column (3), for the words "Six rupees" the words "Eight rupees" shall be substituted;

(d) in serial number 22, in clauses (i) and (iv), in column (3), for the words "Six rupees" the words "Eight rupees" shall be substituted;

(e) after serial number 22 and the entries against it in columns (2) and (3 ), the following serial number and entries shall, respectively, be inserted, namely:-

"22 A. Conveyance as defined Five rupees for every 100 in item (ii) and (iii) of section 2 rupees or part thereof of

(d) not being a transfer charged the fair value of the land and or exempted under No.55. the value of other immovable properties of the transferor company, which is the subject

matter of the conveyance; or

the aggregate of the market

value of shares or other

marketable securities, which is

the subject matter of the

conveyance issued or allotted

in exchange or otherwise; or

the amount of consideration

paid for such amalgamation

whichever is higher".

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(f) in serial number 23, for the existing entries in columns (2) and (3), the following entries shall be substituted, namely:~

"Copy or extract, certified to be a true copy or Fifty rupees extract by or by order of any pub lie officer and not chargeable under the law for the time

being in force relating to court fees

Exemptions Copy of any paper which a public officer is expressly required by law to make or furnish lor record in any public office or tor any public

purpose.'';

(g) in serial number 31, for the entries in columns (2) and (3), the following entries shall be substituted, namely:~

"G{ff-instrument not being a

settlement or will or transfer,

(a) Where the gift is in favour of father. mother, grandfather, grandmother, husband, wife,

son, daughter, brother, sister or

grandchildren of a person and if-.

(i) the extent of land involved Two rupees for every rupees in the property transferred l 00 or part thereof of the fair by the instrument is five

acres or less value of the property and the

value of the other properties set forth in the instrument or the value of all the properties

set forth in the instrument

whichever is higher, subject to a maximum of Rupees 1,000.

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(ii) the extent of land involved Two rupees for every rupees in the property transferred 100 or part thereof of the fair by the instrument is above value of the property and the value of the other properties

five acres

set forth in the instrument or

the value of all the properties

set forth in the instrument

whichever is higher.

(b) in any other case The same duty as a conveyance (No.2! or 22 as the case may

be).";

(h) in serial number 39, in column (3), for the words "Fif\y rupees", the words "One hundred rupees" shall be substituted;

(i) in serial number 42, for the entries in columns (2) and (3), the following entries shall be substituted, namely:-

"Partition-lnstrument of [as defined by section 2 (k)]:

(a) Where the partition is among all or some of the members of the family and it:-

(i) the extent of land involved in One rupee for every rupees the property divided by the 100 or part thereof of the fair instrument is five acres or less value of the separated share

. or shares of property and the value of other properties in such separated share or shares set forth in the instrument, or of the value of all the properties of the separated share or shares as set forth in the instrument, whichever is higher, subject to the maximum of rupees 1, 000.

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(ii) the extent of land involved in One rupee for every rupees the property divided by the 10 0 or part thereof of the fair

instrument is above five acres. value of the separated share or shares of property and the

value of other properties in

such separated share or

shares set forth in the

instrument, or of the value of

all the properties of the

separated share or shares as

set forth in the instrument,

whii.:hever is higher.

(b) in any other case Six rupees for every rupees 100 or part thereof of the

amount of the value or fair

value of the separated share

or shares of the property

whichever is higher.";

Ul in serial number 48, for tlte entries in columns (2) and (3), the following entries shall be substituted, namely:-

"Release, that is to say, any

instrument (not being such a

release as is provided in section 24), whereby a person

renounces a claim upon another person or against any

specified property-

(a) When such release operates in favour of father, mother, grandfather, grandmother, husband, wife, son, daughter, brother, sister, grandchildren or legal heirs of the deceased children of a person and if-

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(i) the extent of land involved One rupee for every rupees in the property in which I 00 or part thereof of the right relinquished by the amount of the fair value of

instrument is five acres or other properties or claims of less which the right is relinquished

m proportion to right

relinquished or value of all the

properties or claims of which

the right is relinquished in

proportion to the right

relinquished or consideration

for the release, whichever is

higher, subject to a maximum

of Rupees I ,000.

(ii) the extent of land involved One rupee for every rupees in the property in which I 00 or part thereof of the right relinquished by the amount of the fair value of instrument is above five other properties or claims of

acres which the right is relinquished in proportion to right

relinquished or value of all the properties or claims of which the right is relinquished in proportion to the right

relinquished or consideration for the release, whichever is higher.

(b) in any other case The same duty as a conveyance (No. 21 or 22 as

the case may be) for such

amount or value of the

property or claim or fair value of the property of which the right is ·relinquished m

proportion to right relinquished or consideration for the

release, whichever is higher."; 3313686/2016/S-22

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(k) in serial number 51. clause (a), for the entries in columns

(2) and (3), the following entries shall be substituted, namely:-

"Settiement-

A. instrument of (including a deed of dower),

(a) Where the settlement is in favour of father, mother, grandfather, grandmother, husband, wife, son, daughter. brother, sister or grandchildren of a person and if-

(i) the extent of land invol\·ed in Two rupees for every the property settled by the mpees I 00 or part thereof of

instrument is five acres or the amount of the fair value less of other properties set fotih

in the instruments or the

value of all properties set

forth in such instrument,

whichever is higher, subject to a maximum of Rupees

1,000.

(ii) the extent of land involved in Two rupees for every the property settled by the rupees I 00 or part thereof of

instrument is above five the fair value of the land

acres and the value of other properties set forth in the instrument or the value of all properties set forth in such

instrument, whichever is

higher.

(b) in any other case The same duty as Bottomry Bond (No. 14) for a sum

equal to amount or value of

the property settled as sel-

forth in such instrument or

fair value of land, whichever

is higher.".

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4. Amendment o( Act 1 II of 1960.- -In the Kerala Court Fees and Suits Valuation Act, 1959 (10 of 1960),--

(1) in section 76, for sub-section (1), the following sub-section shall be substituted, namely:-

'"( 1) Notwithstanding anything contained in this Act or any other law for the time being in force and subject to section 4A of the Act and sub-mle (1) of rule 397 of the Kerala Motor Vehicle Rules, 1989 it shall be competent for the Government to levy an additional court fee by notification in the Gazette, in respect of original petitions, original applications, appeals or revisions to tribunals, appellate authorities and original suits in Civil Courts other than in Family Court at a rate not exceeding one percent of the amount involved in the dispute and in other cases at a rate not exceeding one hundred rupees for each original suit, original petition, original application, appeal or revision. Explanation:--The term '"amount involved in the dispute" as specified in sub-section (I), where it is capable of valuation, does not include the amount of valuation for the purpose of court fee, in suits for recovery of possession, partition and suits of similar nature and where fixed court fee is specified under this Act.":

(2) in the Sn 11 IJULL II, in item (iii) of Article 3,-

(a) in sub-item (C), for the enlly "one percent of the assessed income, subject to a maximum of t~n thousand rupees" ln column (3) against clause (c) in column (2), the entry '"five percent of the relief sought for, shall be substituted;

(b) in sub-item (D), tor the entry "one percent of the assessed net wealth, subject to a maximum of ten thousand rupees" in column (3) against clause (c) in column (2), the entry "live percent of the relief sought for", shall be substituted.

5. Amendment o( Act 15 o( 1963.-ln the Kerala General Sales Tax Act. 1963 ( 15 of 1963), in section 23B,-

(a) for sub-section ( 1 ), the following sub-section shall be substituted, namely:-

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"( 1) Notwithstanding anything contained in this Act or in any judgment, decree or order of any Court, Tribunal, or Appellate Authority, an assessee who is in arrears of tax or any other amount due under this Act or the Central Sales Tax Act, 1956 (Central Act 74 of 1956) relating to the period ending on 31st March, 2005, may opt for settling the arrears by availing a complete reduction of the interest on the tax amount and tor the amount of penalty and interest thereon:

Provided that nothing in this section shall apply to a public sector undertaking under the control of Govemment of India.";

(b) in sub-section (3), for the words and figures

"31st August, 20 14'', the words and figures "28th February, 20 17" shall be substituted;

(c) in sub-section (4), for the words and figures

"31st December, 20 14", the words and figures "28th Feb mary, 201 7" shall be substituted;

(d) after sub-section (7), the following sub-section shall be inserted, namely:-

"(8) If a dealer is continuing business even after the commencement of the Kerala Value Added Tax Act, 2003 (30 of 2004) he shall get himself registered thereunder before filing option for payment of arrears under sub-section ( 1) . ".

6. Amendment a{ Act 19 (}/' 1976.-In the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976),-

(1) in section 2, after clause (a b), the following clause shall be

inserted, namely:-

"(ac) 'Floor area· of a motor vehicle means the area of the vehicle obtained by multiplying the. overall length with the overall width of the vehicle and for a double decked bus it shall be twice the t1oor area. Explanation:-For the purpose of this clause. ·overall length' of a motor vehicle is the length of the vehicle measured between parallel planes passing the extreme projection points of the vehicle exclusive of a starting handle, any hood when down, any tire-escape fixed to a vehicle, any post office letter box, any ladder used for loading or unloading from

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the roof of the vehicle or any tail or indicator lamp or number plate fixed to a vehicle, any spare wheel or spare wheel bracket or bumper fixed to a vehicle or any towing hook or other !itment and 'Overall width' of a motor vehicle is the width of a motor vehicle measured at right angle to the axis of the motor vehicle between perpendicular planes enclosing the extreme points exclusive of a rear-view mirror or guard rail or a direction

indicator.H;

(2) in section 3,-

(a) in sub-section (I), after the third proviso, the following proviso shall be inserted, namely:-

"Provided also that in respect of new Stage Carriages registered or assigned a new registration mark or altered from any category other than Stage Carriage, there shall be levied a tax based on the t1oor area of the vehicle at the rate specified in item (iv) of serial number 7 of the Schedule.":

Note:-This shall be deemed to have come into force on and from 18th day of July, 2016.:

(b) in sub-section (5), for the existing proviso, the following proviso shall be substituted, namely:-

"Provided that in the case of vehicle covered with permit under sub-section (8) of section 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988), and registered in any State other than the State of Kerala and entering the State of Kerala and staying therein, the tax payable for such vehicle shall be-

(i) if such stay does not exceed seven days, one .tenth of the quarterly tax for one round trip; and

(ii) if such stay exceeds seven days but does not exceed thirty days, one third of the quarterly tax for one round trip.":

(c) alter the proviso, as so substituted, the following provisos shall be inserted, namely:-

"Provided further that in the case of vehicles covered with permit under sub-section (9) of section 88 of the Motor Vehicles Act, !988 (Central Act 59 of 1988) and registered in any State other than in

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the State of Kerala and entering the State of Kerala and staying therein, the tax shall be payable from the date of entry till the end of the quarter at the rate specified for such vehicles in the Schedule.".

(3) after section 3, the following section shall be inserted, namely:-

"3A. Levy of' Green Tivc. There shall be levied and collected a tax called 'Green Tax' in addition to the tax levied under this Act on the motor vehicles specified in column (2) of the table below at the rate specified in column (3) thereof, for the purpose of implementation of various measures to control air pollution, namely:-

TABLE

Sl. Rate of Green Incidence of

No. Class and age of vehicle Tax (in levy Rupees)

(I)⁽²⁾ (3) (4)

I Non Transport Vehicles having 400 for every At the time of

four or more wheels and five years renewal of completed 15 years from the date registration of its registration.

2 Light Transport Vehicles having

200 for every At the time of four or more wheels and have year renewal of

completed I 0 years from the date fitness of its registration. certificate

3 Medium Tran~port Vehicles which haYe completed 10 years 300 for every At the time of renewal of from the date of its registration. year fitness

certificate

4 Heayy Transport Vehicles which At the time of

have completed l 0 years from the 400 for every renewal of date of its registration. year fitness

certificate

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Provided that no additional tax, fine or interest shall be levied for any belated payment of Green Tax:

Provided further that nothing in this section shall apply in case of remitting tax at the reduced or modified rate allowed by the Government under section 22 of the Act:

Provided also that the provisions for payment of tax and issue of licence under sub-section (3) of section 4 shall 'mutatis mutandis' apply to Green Tax to be levied under section 3A.".

( 4) in section 4,-

( a) in sub-section ( 1) ,-

(i) before the first proviso, the following proviso shall be inse11ed, namely:-

"Provided that Green Tax levied under section 3A shall be paid in advance in such manner, as may be prescribed, on completion of 10 years in the case of Transport Vehicles and 15 years in the case of Non Transport Vehicles, upon a licence for the purpose, for one year or five years, as the case may be:";

(ii) in the first proviso, after the word "provided", the word "further" shall be inserted;

(iii) in the second proviso, for the word "further", the word "also" shall be substituted;

(b) in sub-section (4), after the words and figure "under section 3", the words, figure and letter "and section 3A" shall be inserted;

(c) in sub-section (5), after the words and figure "under section 3" the words, figure and letter "and section 3A" shall be inserted;

(5) in section 5, for sub-section (·1) and sub-section (2), the following sub-sections shall be substituted, namely:-

"( 1) In the case of a motor vehicle which is not intended to be used or kept for use during any calendar month of a quarter or two successive calendar months of a quarter, or the whole of a quarter or a year beginning with the 1st day of a quarter, as the case may be, the Registered Owner or the person having possession or control of such vehicle shall give previous intimation in such form, manner and fee, as

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may be prescribed. in this behait: to the Regional Transport Officer or the Joint Regional Transport Officer concemed under whose jurisdiction the vehicle is registered or endorsement of tax has been obtained, that such vehicle will not be used for such period and thereupon, the Registered Owner or the person having possession or control of the vehicle shall not be deemed to have used or kept for use of the vehicle for such period, and no tax shall be payable in respect of such vehicle for such period.

(2) Notwithstanding anything contained in sub-section (I), twice the amount of tax shall be levied from the Registered Owner or the person having possession or control of the vehicle if on verification it is found that the vehicle has been used during any such period of non-use without remrtting tax.";

(6) in section 6, after sub-section (2), the following proviso shall be inserted, namely:-

"Provided that no Green Tax paid shall be refunded under this

section.'';

(7) in section 28, in clause (d) of sub-section (2), a tier the word

"claimed" the following words and figure shall be inseited, namely:-

··and the fonn and fee payable for filing such exemption of tax under section 5 .";

(8) in the SCHEDULE,-

(a) for serial number 3 and 4 and the entries thereunder in columns (I), (2) and (3), the following serial numbers and entries shall, respectively. be substituted, namely:-

"3 Goods Carriages

(i) Goods Carriages other than those fitted with tipping mechanism

(a) Motor 300 Kg. in gross 150.00

.

Cycles vehicle trucks not weight exceeding

(b) Vehicles not

I exceeding 1000 Kg. do. 250.00

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(c) Vehicles but not iin gross exceeding 1000 Kg. exceeding 1500 Kg. i vehicle : 470.00 i weight,

---------

--- ---- ----+------·- ···!···--· -~

(d) do. 1500 Kg. do. 2000 Kg. do. 610.00 i

(e) do. 2000 Kg. do. 3000 Kg. I do. 780.00 -- ___ ....... ______ - ----- .. .. ----+----·- f .......... -·-- ..

(f) do. 3000 Kg. do. 4000 Kg. do. 930.00 -------- -~. - ------- --~-------- ----+------- --"- ----

(g) do. 4000 Kg. do. 5500 Kg. do. 1340.00

(h) do. 5500 Kg. do. 7000 Kg. do. --

.. ·-·--- - -------- -~-

-

·---------

(i) do. 7000 Kg. do. 9000 Kg. do. ----------

GJ do. 9000 Kg. do. 9500 Kg. do. 2060.00 -- ~-------- --1-------------

(k) do. 9500 Kg. do. 10500 Kg. do. 2300.00 --- ·--" --- -- +---- - '·------··---··----~

(I) do. 10500 Kg.; do. 11000 Kg. I do. 2550.00 ----- -1 - --: ' -- ------···

' i ---- ----------

(m) do. 11000 Kg. 1 do. 12000 Kg. do. 2790.00

1

---+------

.. - - __ ;__ - f-__- ---

(n) do. 12000 Kg. ··-- ^' t - d - o. - ----- 1300 .... 0 - Kg. -t·-- do. · --,--- 3030.00

(o) do. 13000 Kg., do. 14000 Kg do. 3270.00

(p) do. 14000 Kg. do. 15000 Kg do. 3390.00 ----·- ---------------t --------

I (q) do. 15000 Kg. do. 20000 Kg. do. 3390.00+-

I

I' • ~ 130 for every 250

Kg. or part thereof in

excess of

15000 Kg. ---; ---------~------! ------------

(r) do. 20000 Kg. I do. 5990.00+-

U50

for every

250 Kg. or part thereof in excess of 20000 Kg.

33/3686/2016/S-22.

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(ii) Goods Carriages fitted with tipping mechanism

(Tipper Goods Carriages)

(a) Motor I 300 Kg. m gross 190.00

1 Cycles vehicle trucks not weight exceeding

(b) Vehicles not exceeding 1000 Kg. do. 310.00

(c) Vehicles 1000 Kg. but not 1500 Kg. do. 590.00

exceeding exceeding

.

(d) do. 1500 Kg. do. 2000 Kg. do. 760.00

(e) do. 2000 Kg. do. 3000 Kg. do. 970.00

(f) do. 3000 Kg. do. 4000 Kg. do. 1160.00

(g) do. 4000 Kg. ' do. 5500 Kg. do. 1670.00

(h) do. 5500 Kg. do. 7000 Kg. do. 1970.00 '

(i) du. 7000 Kg.^I do. 9000 Kg. do. 2420.00 '^'

Gl do. 9000 Kg. I^do. 9500 Kg.^do. 2590.00

(k) do. YSOO Kg. do. 10500 Kg. do. 2880.00

(I) do. 10500 Kg. do. 11000 Kg. do. 3190.00

(m) do. 11000 Kg. do. 12000 Kg. do. 3480.00

(n) do. 12000 Kg. do. 13000 Kg. do. 3790.00

I

(o) do. 13000 Kg. do. 14000 Kg. do. 4090.00

(p) do. 14000 Kg. do. 15000 Kg. do. 4240.00

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(q) Vehicles 15000 Kg. in gross 4240.00+

exceeding vehicle ~ 160 for weight every 250

Kg. or part

thereof in

-· ,, ____ 1 excess of 15000.Kg. ------

--------------

4 Trailers used for carrying goods

-

··-···------· -· ·----· ---- --·

(a) For each 1000 Kg. in gross 180.00

Trailer not vehicle

exceeding weight

(b) For each 1000 Kg. but not in laden Trailer exceeding 1500 Kg. weight 360.00

exceeding

(c) do. 1500 Kg. do. 2000 Kg. do. 480.00

(d) do. 2000 Kg. do. 3000 Kg. do. 650.00

(e) do. 3000 Kg. do. 4000 Kg. do. 870.00

(f) do. 4000 Kg. do. 5500 Kg. do. 1100.00

(g) do. 5500 Kg. do. 7000 Kg. do. 1460.00

(h) do. 7000 Kg. do. 9000 Kg. do. 1700.00

(i) do. 9000 Kg. do. 9500 Kg. do. 1820.00

(j) do. 9500 Kg. do. 10500 Kg. do. 1940.00

(k) do. 10500 Kg. do. 12000 Kg. do. 2180.00

(1) do. 12000 Kg. do. 13000 Kg. do. 2300.00

(m) do. 13000 Kg. do. 14000 Kg. do. 2420.00

(n) do. 14000 Kg. do. 15000 Kg. do. 2550.00

20

(b) in serial number 7,-

(i) in item (i),-

(a) for sub-item (e) and the entries thereunder in columns (1),

(2) and (3 ), the following sub-item and entries shall, respectiYely, be substituted, namely:-

21

(b) lor sub-item (I) and the entries thereunder in columns (!), (2) and (3), the !allowing sub-item and entries shall, respectively, be substituted, namely:-

(ii) in item (iii) for the heading, the following heading shall be substituted, namely:-

"( iii) vehicles to ply solely as Stage Carriages based on passenger capacity".

(iii) after item (iii). and the entry against it, the following item and entries shall. respectively, be inserted in column., (I), (2) and (3). namely:-

"(iv) Vehicles to ply solely as stage caniages-based on floor area

(a) Ordinary service other than city/ < 1.300 per square town serYices metre or part thereof

(b) Ordinary city/town service~ < l.lOO per square metre or part thereof

(c) Fast pas~enger and otht::r higher < I ,400 per square clas.s services metre or part thereof. "

22

(c) for serial No. 9 and the entries thereunder in columns (1),

(2) and (3 ), the following serial number and entries shall, respectively, be

substituted, namely:-·

9. Double-axle trailers drawn by the vehicles in clause (8) above and articulated vehicles with or \Vithout additional or alternative trailers. for each trailer or articulated vehicle, subject to the pro\'iso of this

schedule-

. ... ---· ---

--

--- - - ---

--

- - ----

(a) not 1000 Kg. in gross 180.00

exceeding vehicle

weight

(b) exceeding 1000 Kg. but not 1500 Kg. 290.00

"

exceeding

(c) 1500 Kg. 2000 Kg.

" "^{" '}

390

(d) 2000 Kg. .. 3000 Kg. 510 " "

(e) 3000 Kg. .. 4000 Kg. 700 " "

(f) " 4000 Kg. .. 5500 Kg. .. 890

(g) .. 5500 Kg. .. 7000 Kg. 1090 "

(h) 7000 Kg.

" 9000 Kg. 1340 " "

(i) 9000 Kg. 9500 Kg. .. 1460 " "

(j) 9500 Kg. ,. 10500 Kg. .. 1580 "

(k) 10500 Kg. .. 12000 Kg. " .. 1700

(I) .. 12000 Kg. 13000 Kg. 1820 " "

(m) ,. 13000 Kg. .. 14000 Kg. 1940 "

(n) 14000 Kg.

" " 15000 Kg. " 2060

23

(o) exceeding 15000 Kg. m 2060.00+

gross ~ 130 for

vehicle every weight 250 Kg. or part

thereof in excess of

(d) tor serial number 12 and the entries thereunder in columns (I),

. (2) and (3), the tollowing serial number and entries shall, respectively, be

substituted, namely:-

Mobile Workshop, Mobile Book Stall, Mobile

ATM. Mobile Shop, Mobile Exhibition Van, Mobile

Office Vehicles, Mobile Digitization Unit and Cash Van

for every square meter or part thereof of the floor area

(e) after serial number 14 and the entries against it in columns (1),

(2) and (3) the following serial number and entries shall be inserted, namely:-

tor every square metre or part tl1ereof of tl1e flbor area

(f) in Annexure II, for serial number 1 and the entries thereunder

in columns (1), (2) and (3), the following serial numbers and entries shall, respectively, be substituted. namely:-

"I Goods Carriages having GVW up to 3000 Kg.

(i) Motor Cycle trucks not exceeding 300 Kg. 3000

(ii) Goods Carriages with GVW nut exceeding 1000 Kg. 5000

(iii) Goods Carriages with GVW exceeding 1000 Kg. but not 9400 exceeding 1500 Kg.

(iv) Goods Carriages with GVW exceeding 1500 Kg. but not 12200 exceeding 2000 Kg.

(v) Goods Carriages with GVW exceeding 2000 Kg. but not 15600.".

exceeding 3000 Kg.

24

7. Amendmelll of" Act 32 yf"1976.-1n the Kerala Tax on Luxuries Act, 1976 (32 of 1976), in section 4,-

(a) in sub-section (1 ), after the first proviso, the following proviso shall be inserted, namely:-

"Provided further that no tax under this Act shall be levied on hostels run directly by the educational institutions and working woman's hostels run by religious or charitable institutions, registered under The Travancore- Cochin Literary, Scientific and Charitable Societies Registration Act, 1955.";

(b) in sub-section (2),-

(i) in clause (a), for sub-clause (i) and (ii), tbe following sub-clauses shall be substituted, namely:-

"(i) at the rate of six percent per room for hotels, in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided is above rupees four hundred and up to one thousand rupees per day;

(ii) at the rate of ten percent for hotels in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided is above rupees One thousand per day.";

(ii) the third proviso shall be omitted:

(iii) the second proviso to clause (c) shall be omitted.

(c) after section IOAA, the following section shall be inserted, namely:-

"! OAB. Liability ol Directors ol a Private company.-Where any tax or other amount recoverable under this Act from any proprietor being a private company, whether existing or wound np or under liquidation, cannot be recovered for any reason whatsoever, every person who was a director of such company at any time during the period for which the tax or other amount is due under this Act shall be jointly and severally liable for the payment of such tax or other amount unless he proves that the non-recovery cannot be attributed to any negligence, misfeasance or breach of duty on his part in relation to the affairs of the company.".

25

8. Amendment uj"Acil5 oj"l991.·-ln the Kerala Agricultural Income Tax Act, 1991 (15 of 1991 ), in the Sciii'DULE,-·

(a) in item (3), the words ''domestic company or" shall be omitted;

(b) for item (4), the following item shall be substituted, namely:-

"( 4) In the case of domestic company or foreign company thirty percent of the total agricultural income.";

9. Amendmem of" Act 30 of 2004.-ln the Kerala Value Added Tax Act, 2003 (30 of 2004),-

(1) in section 6.--

(a) in sub-section (I).-

(i) in clause (a), in the table.--

(a) in serial number (3), for the entry in column (2), the following entry shall be substituted, namely:-

"all types of plastic carry bags including non-woven poly propylene bags.";

(b) in serial number (3A), in the entry against it in column (2), after the words "disposable plates", the words "tumblers" shall be inserted;

(c) after serial number (7) and the entries against it in colunins (2), (3) and ( 4 ), the following serial number and entries shall, respectively, be inserted, namely:-

"8 Embroidery or zari articles, that is to say, imi, zari, kasab saima dabka, chumki, gota sitara, naqsi, kora, glass bead, badia 2%

(I) Embroidery without visible

ground 5810.10.00

(2) Other embroidery of cotton 5810.91.00

(3) Embroidery of man-made fibres

(a) Embroidered badges, motifs and the like 5810.92.00

33/3686/2016/S-22.

26

(b) Other embroidered anicles 5810.92.00

(4) Embroidery of other textile mate1ials 5810.99.00

(5) Zari articles ****

9. Handloom cloth. Handloom bed sheet and Pillow cover **** 2%

10. Silk fabrics and sarees made of natural silk 5007 2%

11. Textiles fabric 2o/o

(I) Wool

(a) Woven fabrics of carded wool or of carded fine animal hair 5111

(b) Woven fabrics of combed wool or of combed fine animal hair 5112

(c) Woven fabrics of coarse animal hair or of horse hair 5113

(2) Cotton

(a) Woven fabrics of cotton containing 85% or more by weight of cotton weighing not more than 200 gm./m²5208

(b) Woven fabrics of cotton containing 85% or more by weight of cotton

weighing more than 200 gm./m:! 5209

(c) Woven fabrics of cotton containing less than 85% by weight of cotton, mixed mainly or solely witl1 man-made

fibres, weighing not mOre than 200 gm./m:! 5210

(d) Woven fabrics of cotton containing less than 8 5% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 gmlm²5211

27

(e) Other woven fabrics of cotton 5212

(3) Woven fabrics of Flax 5309

(4) Woven fabrics of jute or of other textile base fibres 5310

(5) Woven fabrics of other vegetable textile fibres; woven fabrics of paper yam 5311

( 6) Man-made filaments

(a) Woven fabrics of synthetic filament yarn, including woven fabrics obtained !rom materials of HSN heading 5404 5407

(b) Woven fabrics of artificial tilmnent yarn, including woven fabrics obtained !rom materials of HSN heading 5405 5408

(7) Man-made Staple Fibres

(a) Woven fabrics of synthetic staple fibres, containing 85% or m0re by weight of synthetic staple fibres 5512

(b) Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding I 70 m²5513

(c) Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 m' 5514

(d) Other woven fabrics of synthetic staple fibres 5515

28

(e) Woven fabrics of artificial staple fibres 5516

(8) Special Woven fabrics; Tufted te;

(a) Woven pile fabrics and chennile fabrics other than HSN heading Nos. 5802 or 5806 5801

(b) Terry toweling and similar woven terry fabrics other than narrow fabrics of HSN heading Nos. 5806; tufted textile fabrics other than HSN heading No. 5703 5802

(c) Gauze other than narrow fabrics of HSN heading No. 5806 5803

(d) Tullies and other net fabrics not including woven. knitted or crocheted fabrics, lace in the piece, in strips or in motifs. other than fabrics of HSN heading Nos. 6002 to 6006 5804

(e) Hand woven tapestries of the type gobelins, !1anders, aubusson, beauvais and the like and needle worked tapestries (for example petit point, cross stitch). whether or not made-up 5805

(I) Narrow woven fabrics other than goods HSN heading No. 5807; nan·ow

fabtics consisting warp without wen

assembled by means of an adhesive (bolducs) 5806

(g) Woven fabrics of metal thread and woven fabrics of metalized yarn of HSN heading no. 5605 of a kind used in apparel as furnishing fabrics of a similar purpose. not elsewhere specified or included 5809

29

(9) Textiles fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of the books or the like; Tracing cloth; Prepared painting canvas; Buckram and similar stiffened textile fabrics of a kind used for hat foundations 5901

(10) Tyre cord fabric of high tenacity yarn or other polymers, polyesters or viscose rayon 5902

( 11) Textile wall coverings 5905

(12) Rubberised textile fabrics; o.ther than lyre cord fabrics of high tenacity yam or nylon or other polyamides polyesters or v1scose rayon 5906

( 13) Textile fabrics, otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 5907

(14) Knitted or chrocheted fabrics

(a) Pile fabrics, including 'long pile' fabrics and terry fabrics, knitted or chrocheted 6001

(b) Knitted or chrocheted fabrics of a width not exceeding 30 em., containing by weight 5% or more of elasto meric yarn of rubber thread, other than those of HSN heading No. 6001 6002

(c) Knitted or chrocheted fabrics of a width not exceeding 30 em., other than those of HSN heading Nos.

600 I or 6002 6003

30

(d) Knitted or chrocheted fabrics of a width exceeding 30 em., containing by weight 5% or more of elasto meric yarn of rubber thread, other than those of HSN heading No. 6001 6004

(e) Wrap knit f ahrics (including those made on gallon knitting machines}, other than those of HSN heading nos. 6001 to 6004 6005

(f) Other knitted -or chrocheted fabrics 6006";

(ii) after the sixteenth proviso, the following provisos shall be inserted, namely:-

" Provided further that cooked food, sweets, beverages and fruit juices manufactured by the prisoners and sold by the Kerala Prison and Correctional Services Department shall be exempted from tax with effect from 1st day of April, 2011:

Provided further that in respect of cinematographic films, turnover relating to sale of 'Copyright' under clause (a) and transfer of right to use under clause (c) shall be exempted:

Provided also that the rate of tax on the sale of disposable plates and cups made of styrofoam for the financial years 2013-14 and 2014-15 shall be at five percent.";

(b) in sub-section (7}, in clause (b), the following explanation shall be inserted, namely:-

"Exp/anmion.-Building materials referred to in this clause shall include basic building materials and other goods essentially required to make the building effectively functional and capable of being used by the unit, depending on the activity carried out by the said unit.";

(2) in section 8,-

(a) in clause (a),-

(i) for snh-clause (i}, the following sub-clause shall he substitnted, namely:-

31

"(i) any works contractor who imports any goods into the State from other States or Country for incorporation in the works contracts and or who is registered under the provisions of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), may at his option, instead of paying tax in accordanc'e with the provisions of section 6, pay tax at the rate of seven percent of the whole contract amount for all works contracts undertaken by him except works contracts of interior decoration and furnishing contracts, electrical, refrigeration or air conditioning contracts or contracts relating to supply and installation of plant, machinery, rolling shutters, cranes, hoists, elevators or lifts, escalators, generators, generating sets, transformers, weighing machines, air- conditioners and air coolers, deep freezers, laying of all kinds of tiles other than brick tiles, slabs and stones including marble:

Provided that the compounded tax payable under this

sub-clause by such works contractor in respect of works contract awarded by Government of Kerala, Kerala Water Authority or Local Authorities shall be five percent of the whole contract amount.";

(ii) in sub-clause (ii),-

(a) for the second proviso, the following proviso shall be substituted, namely:-

"Provided further that a contractor who intends to pay tax at compounded rate in accordance with this clause in respect of all works awarded by Government of Kerala, Kerala Water Authority or Local Authorities undertaken by him during an year, may, instead of filing separate application for compounding for such individual works, file a single option for payment of tax under this clause for such works before 30th day of April of the year to which the option relates, subject to eligibility:";

(b) in the third proviso, the following words shall be added at the end, namely:--

"and with respect to works contract awarded by Government of Kerala, Kerala Water Authority or Local Authorities up to 31st March, 2016, ";

(c) after the third proviso, the following proviso shall be inserted, namely:-

32

"Provided also that subject to eligibility, a work once compounded under this clause, shall remain compounded till the completion of such work.";

(d) in Explanation 3, for the word "this sub-clause".

the words and figure "sub-clause (i)" shall be substituted;

(b) in clause (f), in sub-section (v), for the words and figure "under sub-clause; (ii)", the words and figure "under sub-clause (iv)" shall be substituted;

(3) in section 9, the existing provision shall be numbered as sub- section (I) and after the sub-section as so numbered, the following sub- section shall be inserted, namely:-

"(2) The burden of proving the denial of any transaction or the correctness in the returns, applications, payments, declarations, delivery notes and other records furnished by the dealer under this Act, through the website or portal of the Commercial Taxes Department, by using the user identification name and password allotted to him by the assessing authority or the Commissioner, shall be on such dealer."; ( 4) in section II, in the proviso to sub-section (5), the words. letters and figures.

"for the period up to 30th September, 2010", shall be omitted;

(5) in section 20A. in sub-section (2), for the words "the Commissioner", the words "the District Deputy Commissioner" shall be substituted;

(6) after Section 25C, the following sections shall be inserted, namely:-

"25D. Special provisiOn for bakery dealers to settle arrears.-Notwithstanding anything contained in this Act, a dealer in bakery products, sweets, confectionary and other food products sold under brand name registered under the Trade Marks ~/ 1999, who had not remitted the tax as per the prescribed rate, for ihe period up to the

33

financial year 2013-14, and have opted for remitting the differential amount of tax from 1st April, 2016 to 31st March, 2017 and shall pay the amount within a period of two years in equal quarterly instalments and those who opt for payment of tax under this Scheme shall be exempted from payment of interest and penalty due thereon subject to such conditions and restrictions, as may be prescribed.

25E. Special provision for assessment and payment of tax for presumptive dealers.-( I) Notwithstanding anything contained in this Act or rules made thereunder or in any judgment, decree or order of any court, tribunal or appellate or revisional authority or any assessment orders or penalty orders issued under this Act, the dealers who have opted to pay tax under sub-section (5) of section 6 and with regard to whom unaccounted purchases have been detected by the assessing authority for the period up to 31st March, 2016, may opt to settle their cases by paying tax at the scheduled rates on such unaccounted purchases with an addition of 5% gross profit and on payment of such tax, all penalties and interest including penalty under sub-section (7) of section 22, shall stand waived and it shall be subject to the following conditions, namely:-

( a) Any dealer who opt for this scheme shall obtain Tax payers ldentiHcation Number (TIN) under this Act with effect from 1st Apli 1, 20 16;

(b) All pending cases in any Forum shall be withdrawn and evidence to that effect shall be produced before the assessing authority;

(c) Such option and settlement shall cover all the financial years, in which unaccounted purchases have been detected; and

(d) such further condition, if any, as may be specified:

Provided that dealers who have opted to pay tax under sub-section (5} of section 6 and with regard to whom unaccounted purchases have not been detected by the assessing authority for the period up to 31st March, 2016. may also voluntarily declare their unaccounted purchas·es, and opt tor the scheme mentioned in sub-section {I), and on doing so, no fu11her action under this Act shall be initiated againsi such de~llers \Vi th regard to the same.

33/3686/2016/S-22.

34

(2) For settling the cases under sub-section (I), the assesee shall tile option before the assessing authority within three months from the date of declaring the scheme:

Provided that in cases where no notice or orders has been issued by the assessing authority, regarding the unaccounted purchases detected by such authority mentioned in sub-section (I), the assessing authority shall intimate the dealer regarding the cases pending against him, to enable him to file option under the scheme.

(3) On receipt of the option, the assessing authority shall intimate by order, the· details of the evidence before him and the amount of tax to be paid, calculated in accordance with sub-section (I).

(4) Thirty percent of the am.ount shall be paid within fourteen days from the receipt of the order under sub-section (2) and the balance in twelve equal monthly instalments or in lump sum at his option, and the last date for fulfilment of payment under this section shall be the date of payment of the twelfth instalment.

(5) Without prejudice to the provisions of this section or notice made thereunder, the Commissioner may issue such instructions to the assessing authorities and the .dealers for the effective implementation of the scheme.

(6) Nu further action under any of the provisions of this Act shall be invoked by the assessing authority with regard to the unaccounted purchases settled by the dealer under this section or other

irregularities in accounts, which resulted from such unaccounted

purchases, and no appeal or revision shall lie against the amount so settled

under this section.'':

(7) in section 40, after the second proviso. the following proviso shall be insened. namely:-

''Provided also that every dealer whose total turnover for the· previous year had exceeded rupees five crores shall get the bill or invoice or cash memorandum in respect of every sale, uploaded on a real time basis through the portal of the dealer in the Kerala Value Added Tax Information System in the manner and subject to .such restrictions and

conQitions as may be prescribed:":

35

( 8) in section 42,- -

(a) in sub-section (I), after the second proviso, the following proviso shall be inserted, namely:-

''Provided also that with respect to units of Kerala State Electricity Board Ltd. which obtained separate registration as per sub-section (3) of section 20 shall file trial balance for each such units, along with audited statement of accounts and certificate of the company.";

(b) after sub-section (2), the following sub-section shall be inserted, namely:-

"(3) Notwithstanding anything to the contrary contained in this Act, if a dealer.

(i) fails to file audited accounts referred to in sub-section (1 ), or

(ii) tails to file revised annual return rectifYing the mistake or omission, along with the audited statement of accounts and certificate or tf the variance in the audited statement of accounts with the returns is not satisfactorily explained in the reconciliation statement prescribed, or

(iii) fails to file the aunexures, statements, certificates, declarations, including the statutory declarations to be filed under the ' Central Sales Tax Act, 1956 which are required to be filed along with the returns to prove the correctness of the concessional rate of tax, exemptions and exports claimed in the returns, or

(iv) fails to declare any sale, purchase or interstate stock transfer as evidenced from the documents prescribed under section 46 available with the assessing authority in the sales and purchase lists filed along with the returns, the assessment of such dealer for the relevant year for the purpose of section 25 shall be treated as pending and the time limit mentioned thereunder shall not be applicable in such cases.";

36

(9) in section 46, in sub-section (3), atier clause (e), the following clause shall be inserted, namely:-

"(!) when goods are transported out of the State through coastal cargo, air or railways, such dealer or person or his agents by whatever name called, shall furnish a declaration to such authority in such manner as may be prescribed.";

(I 0) in section 47, in sub-section (II), after the words, figure and symbol "sub-section (9) shall be" the words "confiscated and" shall be inserted;

(II) in section 48, in sub-section (I), for the words "one hundred rupees", the words "two hundred and fitiy rupees" shall be substituted;

(12) in section 55, in sub-section (4), atier the existing proviso, the following proviso shall be inserted, namely:-

"Provided fm1her that where the appellant remits 20% of the disputed amount of tax along with collected tax, if any, tirrther proceedings against recovery shall stand stayed till disposal of the appeal."; ( 13) after section 58, the following section shall be inserted, namely:-

''58A. Powers of revision (~(the Commissioner suo-motu on

the orders passed by Deputy Commissioner (Appeals) under section 55 o( the Act.-( I) Notwithstanding anything contained in sub-section (4) of section 3, the Commissioner or any Joint Commissioner ·authorized by him in this behalf, may suo-motu call for and examine any order passed by Deputy Commissioner (Appeals) or Assistant Commissioner (Appeals) under section 55, along with records thereof, which in his opinion is prejudicial to the interest of revenue and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act may pass such orders as he deems fit.

37

(2) The Commissioner or Joint Commissioner shall not pass any order under sub-section (I), if,-

(a) the order has been made on subject matter of an appeal before the Appellate Tribunal or of a revision before the High Court; or

(b) more than one year have expired from the year in which the order referred to therein has been passed.

(3) Notwithstanding anything contained in sub-section (2), the Commissioner may pass an order under sub-section (I) on any point which has not been decided in an appeal or revision referred to in clause (a) of sub-sect-ion (2), before the expiry of a period of one year from the date of the order in such appeal or revision.

(4) No order under this section adversely affecting a person shall be passed unless that person has been given a reasonable oppm1unity of being heard.";

( 14) in section 62, in sub-section (I), for the word and figure '"section 58", the words, figure, letter and symbol "section 58, section 58A" shall be substituted.;

f

(IS) in section 88, in item (e), the following shall be added, namely:-

"by sending it through the portal of the registered dealer in the Kerala Value Added Tax lnfonnation System (KVATIS) along with an alert through short message service (SMS) in the phone number declared by the dealer with the department.";

(16) in the SCHEDULES,-

. (a) in the First Schedule,-

38

(i) in seiial number 2, after sub-item (9), the following items shall be inserted, namely:-

"( 10 ) Braille Printer ****

(11) Assistive devices for visually challenged persons like white

cane and electronic cane. ****''·

(ii) in seiial number 9A,-

(a) in the entry against it in column (2), the following words shall be added at the end, namely:-

··with or without MS-rod and MS-flat";

(b) the following Note shall be inserted, namely:-

"Note: This entry shall be deemed to have come into force on and from the 1st day of April, 2005.";

(iii) after serial number 11 A and the entries against it in columns (2) and (3 ), the following serial nun1ber and entries shall, respectively, be inserted, namely:-

" II B. Cleaning liquids for removing pesticides residue from vegetables manufactured by units using the technology developed by Kerala Agiicultural University or other recognized institution.";

(iv) serial number 12B and the entries against it In columns (2) and (3) shall be omitted:

(v) for serial number 16 and the entries against it in t

columns (2) and (3), the following serial number and entries shall respectively, be substituted, namely:-

"16. Earthem pots made from earth clay including flowerpots, receptacles, statues

and earthen1 oven. ****"·

(vi) in serial number 18A,-

(a) in the heading. the following words shall be inserted at the end, namely:-

"other than those specifically mentioned in the Third Schedule";

39

(b) the entries in column (3) against sub-item (I) shall be omitted;

(vii) after serial number 31 and the entries against it in columns (2) and (3), the following serial number and entries shall, respectively, be inserted, namely:-

"31A. Municipal Plastic Waste. **** "·

(viii) in serial number 42A,- ' (a) in the heading in column (2), the following words shall be added at the end, namely:-

"other than those specifically mentioned in Third Schedule.";

(b) the entry in column (3) of sub-item (I), shall be omitted.

(ix) serial number 42B in column (!) and the entries against it in columns (2) and (3) shall be omitted;

(x) in serial number 63, in the entry in column (2) after the words, "used plastic" the words "plastic scrap, waste chips, parings" sliall be inserted;

(b) in the Second Schedule,-

(i) serial number 2D and the entries against it in columns (2) and (3) shall be omitted;

(ii) serial numbers 7 A, 8, 9 and I 0 and the entries against it in columns (2) and (3) shall be omitted;

(c) in the Third Schedule,-

(i) after serial number 5A and the entries against it in columns (2) and (3), the following serial number and entries shall,

respectively, be inserted, namely:-

"5B. Alta, maida, sooji and rava sold in packages with MRP printed on such packages.";

40

(ii) after serial number 8, the entry against it in columns (2) and (3), the following serial number and entries shall, respectively, be inserted, namely:-

"8A. Basmati Rice sold in packages with MRP printed on such packages.";

(iii) after serial number 24 and the entries against it in columns (2) and (3), the following serial number and entries shall, respectively, be inserted, namely:-

"24A Coconut Oil **** "·

(iv) for serial number 30A and the entries against it in columns (2) and (3), the following serial number and entries shall, respectively, be inserted. namely:-

30A. Cooked Food, other than,-

(i) those served to any airline service company or institution or shipping company for serving in aircraftship or

steamer or served in aircraft, ship.

steamer and five star hotels and ****

(ii) burgers, pizzas, tacos, doughnuts, sandwiches, burger-pattys, pasta, bread-fillings sold by restaurants having a brand name or trade mark registered under the Trade Marks

Act, 1999: ****

(v) in serial number 33, in the heading in column (2), the following words shall be added at the end, namely:-

"other than those specifically mentioned in the table in clause (a) of sub-section (I) of section 6.":

(vi) serial number 86B and the entries against it in columns (2) and (3) shall be omitted;

41

(vii) Aller se1ial number I 09A, and the entries against it in columns (2) and (3), the following serial number and entries shall, respectively, be inserted, namely:-

"l09B Rice bran oil **** . " ·'

(viii) after serial number 141A and the entries against in columns (2) and (3), the following serial numbers and entries shall, respectively, be inset1ed. namely:-

"141 B. Washing soap bars and cakes manufactured using coconut oil ****

141 C. Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary

cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus. 8548.";.

(d) in List A,-

(i) in setial number 118, in item 15 for entries against it in columns (2) and (3) the following entries shall, respectively, be substituted, namely:-

"recycled plastic. **** ,, l 0. Validation.--{ l) Notwithstanding the lapse of the Kerala Finance Bill, 2016 (Bill No. 396 of Thirteenth Kerala Legislative Assembly) (hereinafter referred to as the said Bill) and the cesser of force of law of the declared provisions of said Bill anything done or any action taken, including levy and collection of tax or duty, during the period from the I st day of April, 2016 to the 17th day of July, 2016, by virtue of the declared provisions contained in the said bill, under the Kerala Surcharge on Taxes Act, 1957 (II of 1957) or under the Kerala Stamp Act, 1959 (17 of 1959) or under the Kerala Court Fees and Suits Valuation Act, 1959 (10 of 1960) or under the Kerala Tax on Luxuries Act, 1976 (32 of 1976) or under the Kerala Agricultural Income Tax Act, 1991 ( 15 of 1991) or under the Kerala Value Added Tax Act, 2003 (30 of 2004) (hereinafter 33/3686/2016/8~22.

42

referred to as the respective Acts) as they stand amended by the said Bill, shall be deemed to be and to have always been for all purposes, validly and effectively done or taken under the provisions of the respective Acts, as if the said amendments had been in force at all material times.

(2) Notwithstanding anything contained in the respective Acts during the period !rom lst April, 2016 to 17th day of July, 2016 during which the declared provisions contained in the said Bill was in force, anything done or any action taken by vit1ue of the said provisions of the 4 said Bill shall be deemed to have been validly done or taken under the respective Acts and no action shall lie against any dealer or authority on the ground of shon levy or refund of excess tax or duty and tax or duty collected, if any, by a dealer or an authority, as the case may be, shall be paid over to the Government.

(3) Notwithstanding. an)1hing contained in the Kerala Value Added Tax Act, 2003 (30 of 2004) any tax collected or paid at higher rate by vinue of the provisions of the Kerala Finance Bill, 2016 (Bill No. 16 of the XIV Kerala Legislative Assembly) in respect of the period with effect on and from the 18th day of July, 2016 to the date of publication of this Act, shall be deemed to have been validly done and any tax collected or paid by a dealer or authority at such higher rates shall be deemed to have been validly collected or paid and the tax so collected shall be paid over to the Govenunent and shall not be refunded.

i

© Regn. No. KERB!L/20 !2/45073 <&dhm~

2016

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