Preamble.
8ectiops.
TH~ KERALA FINANCE ACT, 1985
(Act 14 of 1985)
CONTENTS
1. Short title and commencement
2. Amendment of Act 17 of 1959
3. Amendment of Act 17 of 1960
4. Amendment of Act 15 of 1963
5. Amendment of Act 19 of 1976
,6. Amendment of Act 32 of 1976
7. Amendment of Act 20 of 1978
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(
THE KERALA FINANgE ACT, 1985•
(Act 14 of 1985)
An Act to give effect to the financial proposals of the Government
of Kerala for the financial year 1985-86.
Preamble.-WHEREAS it is expedient to give effect to the
financial proposals of the Government of Kerala for the financial
year 1985-86;
BE it enacted in the Thirty-sixth Year of the Republic of India
as follows:- .
1. Short tttle and commencement.-'(!) This Act may be called
the Kerala Finance Act, 1985.
(2) It shall be deemed to have come into force on the 1st
day of April, 1985.
2. Amendment of Act 17 of 1959.-In the Schedule to the
.Kerala Stamp Act, 1959 (17 of 1959),-
11) for the entry "Five rupees" in column (3} against
Serial Number 4, the entry "Ten rupees" shall be substituted;
(2) in the entries in column (3) against Serial Number 5,-
(a) for the letters and figures "Rs. 10,000", the letters
and figures "Rs. 1,000" shall be substituted;
(b) for the words "Three rupees", the words "Fifteen
rupees" shall be substituted;
(3) for the entry "Two hundred rupees" in column (3)
against Serial Number 10, the entry ''One thousand rupees" shall
be substituted;
( 4) for the entries "Two rupees fifty paise" and "Five rupees''
in column (3) against Serial Number 23, the entries "Five rupees''
and "Ten rupees" shall respectively be substituted;
(5) for the entries "One hundred and fifty rupees" and "Three
hundred and fifty rupees" m column (3) against Serial Number 36,
the entries "Five hundred rupees" and ''One thousand rupees"
shall respectively be substituted; ·
(6) for the entries "Fifteen rupees", "Sixty rupees" and
''Thirty rupees" in column· (3) against Serial Number 43, the
~ Received the assent of the Governor on the 27th day of July, 1985 and
Published In the Kerala Gazette, Extraordinary No 602 dated the 27th
July, 1985.
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entries "One hundred rupees", "Two hundred rupees" and "One hun-
dred rupees'' shall respectively be substituted;
·(7) m the entries in column (3) agamst Serial Number 44,-
(a) for the entry "One rupee fifty paise'', the entry
.....; 'Five rupees" shall be substituted;
(b) for the entry "Three rupees", the entry "Ten rupees"
s~all be substituted; _
{c) for the entry "Twenty rupees", the entry ''Thirty
rupees" shall be substituted;
{d) for the entry "Forty rupees", the entry "One hundred
rupees" shall be substituted; .
{e) for the entry "Five rupees for each person authorised'',
the entry "Thirty rupees for each person authorised" shall be
substituted;
{8) in the entnes in column {3) against Serial Number 47.
for the words "Seventy-five rupees" and "fifty rupees", the words
"""" "One hundred and fifty rupees" and "one hundred rupees" l;lhall
respectively be substituted.
3. Amendment of Act 17 of 1960.-For Schedule I to the
Kerala PlantatiOn Tax Act, 1960 (17 of 1960), the followmg Sche-
dule shall be substituted, namely:-
"SCHEDULE I
[See section 3 (1)]
r' Rates of Plantalion Tax
1. Where the aggregate extent of
plantations held by a person does
not exceed four hectares
2. Where the aggregate extent of
plantations held by a person
exceeds four hectares but does
not exceed eight hectares
3. Where the aggregate extent of
plantations held by a person
exceeds eight hectares but does
not exceed twenty hectares
4. Where the aggregate extent of
plantations held by a person
ex<'eeds twenty hectan.s
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Nil
Seventy mpees per hectare
on the extent of plantations
in excess of four hectares
Nmety rupees per hectare
on the extent of plantations
m excess of four hectares
One hundred and thirty
rupees per hectart:: on the
... extent of plantati.on.s in
excess of four hectares." .
4. Amendment of Act 15 of 1963.-ln the· First Schedule to
the Kerala General Sales Tax Act, 1963 (15 of 1963) ,-
(1) in column (4) against Serial Number 36, for the figures-·
''50", the figures "55" shall be substituted; ,
(2) in column (4) against Serial Number 36A, for the figures
"35", the figures "40" shall be substituted;
(3) for Serial Number 143 and the entries relating thereto,
the following Serial Numbers and entries shall be substituted,
namely:-
"143. Upholstered furniture At the pomt of first sale in
the State by a dealer who is
liable to tax under section 5 10
143A. Sofa sets, dressing
tables and furniture
of all type~ made of
timber, rattan or
bamboo do. 7";
(4) for Serial Number 147 and the entries relating thereto,
the following Senal Numbers and entries shall be substituted,
na!Dely:-
"14 7. Hosiery goods made of
cotton
147A. Hosiery goods. other
than those made of
cotton
At the point of first sale in
the State by a dealer who is
liable to tax under section 5
do.
~"·
'
'(5) in column ( 4) agamst •Serial Number 156, for the figure
"6". the figure "8" shall be substituted.
5. Amendment of Act 19 of 1976.-In the Sc~1edule to the
Kerala Motor Vehicles Taxation Act, 1976 (19 of t976) ,--
(a) for Serial Number 1 and the entries relating thereto, the
following Senal Number and entries shall be substituted, namely:--
"1. Motor Cycles (including Motor Scooters and Cycles
with attachment for propelling the same by mecha-
nical power)-
(a) Bicycles not exceedmg 100 kg. in unladen
~i~ 12M
(b) Bicycles exceeding 100 kg. but not exceeding
200 kg. in unladen weight 15.00
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(c) Bicycles
weight
Ill
exceeding _200 kg.
·'
m unladen
(d) Bicycles with side car or drawmg a trailer
.
18.00
21.00";
.-.· (b) in the entries relatmg to Senal Number 7, for sub-clnsscs
-- .
(a), ~b), (c) and (d) under the heading •'Class of vehicle" and the
entru:.s against/them under the heading "Rate of quarterly tax",
the following sub-classes and entries shall be substituted, namely:-
(a) Weighing not more than 750 kg. unladen 15.00
(b) Weighing more than 750 kg. but not
more than 1500 kg. unladen 55.00
(c) Weighing more than 1500 kg. but not
more than 2250 kg. unladen 70.00
(d) Weighing more than 2250 kg. unladen 85.00".
'
6. Amendment of Act 32 of 1976.-In the Kerala 'l'ax on
Luxuries in Hotels and Lodging Houses Act, 1976 ( 32 of 1976), in
section 6, for sub-section (2), the followmg sub-section shall be
substituted, namely:-
" (2) If the propnetor fails to submit the return under
section 5 in due time or If the return submitted by him appears
to the assessing authority to be incorrect or incomplete, the asses-
sing authority shall, after making such enquiry as it may consider
necessary and after taking mto account all relevant materials
gathered by it, assess the proprietor to the best of its judgment:
Provided that before taking action under this sub-section, the
proprietor shall be given a reasonable opportunity of bemg heard
and, where a return has been submitted, to prove the correctness
or completeness of such return.".
7. Amendment of Act 20 of 1978.-In section 2 of the Kerala
Additional Sales Tax Act, 1978 (20 of 1978), in sub-section (1), for
the words "fifteen per cent", the words "twenty per cent" shall
be substituted.
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