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Preamble:
Suttons:
93
THE KERALA FINANCE ACT, 1993
(Act 13 of 1993)
CONTENTS
1. Short title and commencement.
2. Amendment of Act 11 of 1957.
3. Amendment of Act 35 of 1958.
4. Amendment of Act 13 of 1961.
5. Amendment of Act 15 of 1963.
6. Amendment of Act 7 of 1975.
7. Amendment of Act 19 of 1976.
8. Amendment of Act 15 of 1991 . 34/1733/94/MC
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THE RERALA FINANCE ACl, 1993~·
(Act 13 of 1993)
~ A~t Act to gwe e.f!ect to urtain ftrumctal proposals of the Government of Kcrala f01 the financtal )'ear 1993-94
Preamble -WHERE-\S 1t is expedient to give effect to certain financial proposals of the Gm ernment of Kerala for the financial yea1 1993-94. Be it enacted 111 the Fm ty-fourth. Year of the Republic of Ind1a as follows·-
! Short tttle a11d comm~'lcGmetzt.-( I) Tlus Act may be called 111 Kerala Finance Act, 1993.
(2) Save as otherwise provided in th1~ Act, sub-clauses (u) and (iu) of clause (6), sub-clause (u) of clause ( 17) and clauses ( 18) and ( 19) of section 5 shall come into f01 cc at once and the 1 emaming provisiOns ~hall be deemed to have come into force on the I st da; of April, 1993.
2. Amendmrnt of Act II of 1951.-In the Kerala Sw·cha1ge on Taxes Act, 1957 (II of 1957),-
(I) in section 2, for the wm ds and fig111 <'S ' The Agricultural Income Tax Act, 1950", whet ever they occm, the words and figtu cs "The Ke1 ala Agricultural Income Tax Act, 1991" shall be substituted;
(2) in clause (b) ofsub-sect10n (I) ofsection 3, for the word "etght", the word "ten" shall be substituted.
3 Amendment of Act 35 of 1958-In the Kc1ala Money Lenders Act, , 1958 (35 of 1958), in item (1) of sub-section (2) of section 4, for the words
"one thousand rupees", the words ''two thousand rupees'' shall be substituted.
4. Amendment of Act 13 of 1961.-1 n the Kc1 ala Land Tax Act, 1961 (13 of 1961), m section 6,-
(1) for sub-sectiOn (I), the following sub-section shall be substituted, namely.-
"(I) Subject to the provisiOns of sub-section (2) and Section 7, the basic tax charged and lcv1ed under section 5 ~hall be at the 1 ate of fifty paise in Panchayat a1 ea, one rupee in Township or Municipal area and two rupees in Corporation a1ca pc1 are per annum",
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*Received the assent of the GovelllOt on the 29th day of July, 1993 and published in the Kerala Gazette Extraordmary No. 787 dated the 29th july, 1993.
words (ii) (a)
"per
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in sub-section (2),- m the openmg paragraph, for tthe words "per hect are" the are" shall be substituted;
(h) in the first proviso, the words "per hectare per annum", shall be omitted;
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( <) in the second proviso,- ti) the wmds "per hectare per annum" shall be omitted;
(u) for the words "basic tax per hectare" the words "basic tax per are "shall be substituted.
A nendment of Act 15 of 1963.-In the Kerala General Sales Tax Act, ' I 5 of I 963) ,-
(I) in sectiOn 5,-
(I) in sub-section (1), after clause (v), the following clause shall be inserted, namely:-
":vi) in the case of goods specified in the Sixth Schedule, at the 1 ate specified in the sa1d Schedule at all pomts of sale m the State:
P1 ovided that no tax shall be payable on that part of the tw nover on wh1ch tax has already been levied on the preceding sales in the State.";
(ii) in sub-section (2A), in clause (i), sub-clauses (c) to (g) shall be omitted;
(lll) sub-section (3) shall be numbered a~ clauses (i) thereof and aft<"I clause (i) as so renumbered, the following clause shall be inserted, namcly:-
"(ii) Where any dealer, after purchasing any goods by furnishing a declaration as mentioned m the second proviso to clause (i), fatls to make use of the same for the purpose for which the declaration was furnished, he shall be liable to pay the tax that would have been payable by him had, the declaration not been furmshed, less the tax, 1f any, paid by him and the same shall be levied and collected as if it is a tax due from him.";
(2) after sectiOn SA, the following section shall be inserted, namely:-
" 5B. Levy of licenct fee on cooked food.-Any dealer in cooked food, includ- ing beverages sold or served not falling under the entries against serial number~ 40, 53 and 54 of the Fi1 ~t Schedule, whose turnover in a year exceeds five lakh rupees, shall pay annual licence fee at the rate of two hundred and fifty 1 upees for <"very one lakh rupees or part thereof in excess of five lakh rupees, in such manner as may be prescribed:
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Provided that such dealer shall not be liable to pay tax under sub-sections
(1) and (2) of section 5 and under secuon 5A.";
(3) in section 7,-
(i) in sub-section (14), for the words "the rental amount", the words "twice the rental amount" shall be substituted; (i1) in sub-section ( 17), for the words "the rental amount", the words "twice the rental amount" shall be substituted;
(4) in Section 13,-
(i) sub-section (2) shall be omitted;
(ii) in sub-section (3), the words brackets and figure "o1· sub-section (2)" shall be omitted
(5) in sectwn 14, in sub-section (1), for items (c) and (d), the following items shall be substituted, namely:-
" (c) (d)
where the total turnover is ten lakh rupees and abovt"
but less than fifty lakh rupees Where the total turn over ~~ fifty lakh rupees and above
(6) in section 15,- Seven hundred and fifty rupees plus twenty five rupees for each lakh or part thereof above ten lakh rupees. One thousand seven hund1 ed and fifty rupees plus fifty rupees for each lakh or part thereof above fifty lakh rupees subject to a maximum of ten thousand rupees." ;
(t) in sub-section (I), for the vvords "a.~ the ca~e may be", the words
"permitting him to authorise" shall be substituted, .
(ii) in sub-sect10n ( 4) ,-
(a) for the words "such fee not exceeding ten rupees as may be pres- cnbed", the words "a fee of fifty rupees" shall be substituted;
(b) for the Explanation, the following Explanatwn shall be substituted, namely:-
"Explanation-A dealer may make a single application for all the permits required by him together with the fee for each permit applied for.";
(iii) in sub-section (6), for the words "such fee not exceeding ten rupees as may be prescribed", the words "a fee of fifty rupees" shall be substituted;
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(7) in section 17,-
(1) m sub-s<>Cllon (4), fo1 the words "the asses~mg authontv shall acce:pt the return", the wo1ds "the assessing authonty shall accept the return fm any yea1, the as5c~smcnt 1 elaung to w}uch ha5 not been completed" shall be substituted,
(u) aftenu1>-section (5), the follo\1·ing sub-secuons shall be mse1 ted, namely.-
"(6) Any a'>sessm~'nt under tim sect1on shall be completed within a pet iod of four yea1 ~ Com the expir) of the year to which the asses~went relates:
Provided that tlm time lumt shall not apply m the case of dcale1s who being- liable to get thcnm:Ivc> 1 r;,p~te1 ed as prov1ded for under the Act and the Rules m,tdC' th<>I cumkt h,n e fatlecl to do ~o
P1ov1ded fut thcr that all a'>scssmmts pendmg as on the 1st day of April, 19<13 ~hall be complrtcd w1thm a pt"uocl of four ) car~ f1 om the date of publi- cation of the KCl ala Fmancc Act, 1903
(7) l\'otwith<;tandmg anythm:; contamC'cl in sub-section (6), m cases where any mvestigat10n or enqwry is penclmg under this Act or any other law. the asse5~ing authmity may, With the p1cvious permission of the: Deputy Commi<;s1oner, keep the asseo;'>mcnt pending beyond the pcnod of four yea1 s
ml'ntiOnccl under the sa1d sub-~ection
(8) lmy asseso;ment 01 Jeas<;es~ment m pmsu:mcc of an order of an appe- llate 01 tev1sional authouly shall, unless a pcnod ha~ been spec1fied in the
01 der. be completed wJthin a peuod of four ye;m f1 om the date of receipt of that 01 de1:
P10v1ded that all such asse~sments 01 1 easscssments prnding as on the 1st day ol Apnl, 1993, shall be completed w1thm a pcuod of four years from the date ol publication of the Ke1 ala Fmance Act, 1993.
(9) In computmg the p•:uocl fm the completion of an assessment under th1s scct10n, the t1me clunng w!uch the proceeclmgs fm assessment remained stayed under the orders ot a court or other competent auth01ity shall be excl ucled ",
(8) Ill ~CCtlon 23,-
(a) in mb-sect10ns (3). ('~), (5) and (6), the word, 'penal' whe1ever It OCCUIS, shall be omitted;
(b) aftt>l <;ub-~ectJOn (3), the followmg ExplanatiOn shall be i1w·1 ted. nam<"ly.-
"Explmlatton -Whc1 c the p_liOd of default is lco;s than one month, interest ~hall be calculatc.:cl for the actual number of days oi default."
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(9) after ~ect1on 26, the followmg section shall be msr1 trd, namely·-
"26A. Certmn t1ansjers to be 1•ozd-(!) Where, du11ng the pendency of any proceed tug~ under tlus Act or after the completion thet eof, any a~ses~ee crca tes a charge on, or parts w1th the possessiOn (by way of sale, mm tgage, g1ft, exchan15e or any othe1 mode ol transfer whatsocvc1) oi any of 111S assets in favow of any pe1son, ~uch cha1ge 01 transfe1 ~hall be vmd as agamst any claim m respect oi any tax or any other sum payable b) the ;-~s~rssce under th1s Act··;
(I 0) to sub-sectwn (2) of st•ction 28, the followmg p10viso shall be added, namely:-
"Provided that wheH' the tax pa1d by a d..:aler registers an incrrase of 25% ovet· the tax patd dll!mg the nnmed1atc ptecedmg yea1, f'ntry and inspection refened to in tillS sub-section ~hall be made only with the p1ev1ou~ permis~ion in wntmg of the Deputy Comnmsione1.'',
(II) in sub-sectton ;28) of srctwn 29;\, aftet the w,);cls. 'ha~ at anv time defaulted payment oi any tax fm any pcnod'', the wm ds "m the docu- ments produced in support of the ttansport of the goods evtdence defects of minor or techmcal natw e only'' shall be inserted. ( 12) m sub-section (2) of sectwn 34, the words "and be accompamed by a fee of rupees one hundted" shall be inse1 ted at the end; ( 13) in sub-sectwn (I) of section 35, m between the word~ "an Appellate Assistant Commissioner'' and "and may make such enquu y' , the word~ "whtch m his opimon is prejudicial to revenue" shall be inserted;
(14) m sub-sectiOn (2) of sectwn, 36, the word~ "and be accompanied by a fee of rupees one hund1 ed" ~hall be mse1 ted at the end,
(15) m sub-sectiOn (I) ofsectwn 37, in between the wmd'> "an Appellate Assistant Commissione1" and "and may make ~uch cnqu1ry · the wo1 ds "whtch in its opmion 1s prejudicial to revenue" shall be mserred; ( 16) in sub-secttOll (2) of sectiOn 38, the wo1 ds "and be accompamed by a fee of rupees two htmdted and fifty" shall be mserted at the end; ( 17) 111 sectiOn 39,-
(i) in sub-section (3), fm the words, "such fee not e:-..ceedmg one hlUldred rupees as may be presc1ibed", the words "a fee of rupees two hundred and fifty" shall be substttuted;
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(i1) m clause (b) of sub-section (7), for the words "such fee not exceed- ing one hundred rupees as may be prescribed", the words " a fee of rupees two hundred and fifty" shall be substituted;
(18) in section 40,-
(1) in sub-section (2), for the words "one h1md1ed rupees", the words
"two hundred and fifty rupees" shall be substiiuted;
(ii) in clause (b) of sub-section (7), for the words "one hundred • rupees", the words "two hundred and fifty 1 upees" shall be substituted; ( 19) in section 41 ,-
(1) in sub-section (2), f01 the words "one hundred rupees", the words
"two hundred and fifty rupees" shall be substituted; (1i) in clause (b) ofsub-sectwn (7), for the words "one hundred rupees"
the wo1ds "two hundred and fifty rupees" shall be substituted,
(20) in sectwn 45A, after sub-section (5), the followmg sub-section shall be inserted, namely:-
"(SA) An application under sub-section (3) shall be accompanied by a fee of rupees one hundred and that under sub-section (5) by a fee of rupees two hundred and fifty.";
(21) m the Fi1 st Schedule,-
(a) against ~erial number 34, m column (4), f01 the figwes "2.5", the figme "3" shall be substituted,
(b) against senal number 35, rn column (4), for the figures "2.5", the figm·e "3" shall be substituted;
(c) agamst serial number 65,-
(i) in column (2), for the words "Dried ginger", the words "Ginger, whether green or dried., shall be substituted;
(i1) m column (4), for the figure ".§", the figure "4" shall be substituted;
(d) against serial number 70, m column (4), for the figure "1", the figure "4" shall be substituted;
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(e) agamst senal number 75,-
(i) 111 column (2), for the entry "Linoleum", the entry "Lmoleum and flexible Hom mg materials" ~hall be substituted;
(u) m column (4), for the figures "20", the figures "15" shall be ~ub~htuted,
(f) against sewd number 117, in' column (4), for the figures "12.5", the figures "15"" shall be subst!l uted;
(g) for serial number 119 and the ent11es relatmg thereto agamst It, the followmg senal numbers and entnes shall be substituted, uamely:-
"119 Soap-hand made I I 9A Soaps other than hand made do.
do.
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(h) after senal numbe1 127 and the entnes relatmg thereto
"I 27A Surgical eqUipmentsand m~truments, medical nnplant~ and mjcctwn needles do. 8" '
(I) alter senal number 148 and the ent11cs relatmg thereto agamst It, the following senal number and entries shall be mserted, namely:-
"l48A Water stora~e tanks made of fibre gla~s, plastic or other wnthetJc matenal do. 10"· '
(j) agamst senal number 151, 111 column (2), the words "wheat products and" and Exp!mzat10n thereunder ~hall be omitted,
(22) In the Second Schedule,-
(a) agamst ~enal numbet 9, m column (2), the word "wheat" shall he omitted;
(b) after scnal numbrT 9 and the entnes Ielatmg thereto agamst It, the following Sf"nal number and entries shall be mscrtcd, namely:-
"9A Wh«:-at and wheat product~ do. 4 Explanatwn.-Whcat products means maida, atta, suji, ra\ a,I csultant atta and bran Wheat and wheat products shall be treated as smglc commodity or levy of tax.,,,
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(23) m the Tlu1d Schedule,--
(a) Ill the c:-.~stmg entt) a~am~t ~c11al numbc1 35, the wmcl~
"whethet n-.ed for human bemg~ 01 ,lntmal~" ~hall be m~et ted at the end;
(b) m tht> entry agam~l ~etta! numbet 59, the words "green gmgct" o - ~hallbeomttted
(24) nt the Filth Schedule-
(a) lm senal numbet 8 and thr entttcs relating thereto agamst 11 the followm~ serial number and rntt1es shall be substltutrd, namely·-
"8 T1mber do do 4 do 8 Explanation -"Timber' mcludcs <.>II l,mds of wood, standing trees, logs, planks, r:~fters of any stze or ¥ancty ",
(b) ~cnal number~ 9 anci II and the rntnes 1 elatm~ thereto against them sh::dl be omitted,
'(2j) after the Ftfth SchedtilC', :he follo'.-.·tn~ Schedule ~hall be mscrtcd, namelY,:-
"Srx 1 I! Scncrmr.r"
Goods m respect of winch lo\ zr ll't•wble wzde1 dause (VI) of sub-rectum ( 1) of SfCl101l 5.
Sl. No. Descrzptzo11 of r:,ood r Rate of tu-: (Per cmt) -------- ---
(l) (2) (3)
I. Microwaveoven 12
2 Refrigeratm ~, watct coo let~, atr condll10nmg plants, au· coolers, room eoole1 s and machmes and components thereof 12
3. \Vaslung machmes, dtsh wa~hct ~
4. Vacuum Cleanet s
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12.".
6. Amendment of Act 7 of 1975.-In the Kerala Buddmg Tax .-\ct, 1975 (7 of 1975),-
(1) 'lub-sectton (I) of section 3A shall be and shall be deemed to ha\e i.Jeen omitted with effect from the I st day of March, 1993.
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(2) m ~cctwn 5 - (•) fm ;ub-sect10n (2). the lollowmg sub-sectwn <;hall be substituted, Jl
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"(2) In, he ca~e ol any uu•ldmg, the constructiOn of which IS completed ptiOl io the app')mted day but thr assessment ofwhtch ha<; not been m1tiated or corhplet.:!d 01 agamst wh1ch appeal or 1 evision has been filed, building tax shall be assesstd o•1 the bas1~ of the plmth area at the rate spec1fi·~d m the Schedule.",
(u) to sub-sect1on (5), the followmg proviso shall be added, namely:-
"Provided that the plmth a1 ca of ... _;::u age ot any other erection or ~truct- utc appurtenant to a re~Jdent1al bmldm:; used for the purpo~c of .;tmage of firewood or for any non-restdentlal purpose ~hall not be added o .1 the phn: hat ea of that building.";
(3) I•J scc,,oll ti. the following p1 ov1~0 ~hall be added, nandy .-
"P1n Hl :d th.t' dtc piPtLh .uca of a gat age or any other e1 ccuon 01 \lt ucturc ap >UI tenant l" .tJ·e,identlal budding used for storage of firewood 01 for any n •n· :::sident1 d put pose shall not be taken into account for detr.:t·mimng the plmth tl .... J. of that :>.tilding ",
(4J1" Ill sectiOn I -•,-
to ~u b-sec 1011 (I), the followmg proviso shall be added, namely:-
"PtovJded tha, whet c the Government consider It nccessa1 y so to do f01 the promotion oftouri>m they may, by notification in the Gazette, provide for such additio'lal number of mstalments as may be spec1fied in the notificatiOn lor the payment of buddm:; 1 ::t"\. in 1 espect of the buildmg the constt uctwn of which 1s completed on or after the lst day of March, 1993, and in such areas as may be specified and having mch ~pec1fications as may be prescribed m this behalf.";
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(u) sub-sectwn (2) ~hall be om1tted;
(5) m the Schedule,- ( 1) under the headmg "Residcntzal Bwldings" ,-
(a) for the entry "On the first 75 square metres" in column ( 11 • th~ I'll lt y, "Not excccclinp; 100 >qttaH" metre~" ~h:tll be substituted;
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(b) the entnes, ' Above 75square metres but not exccedmg I 00 square metres-
(1) in the ca£e of budding thatched bv gt as~ 01 leave~ (") m othct cas~", Ill column (I) and the en tttcs rrla tmg thr·1 cto tn columm (2), (3) and ( 4) s·hall be omttted; '
(u) under the heading 'Other Buzldtngs' for tht- entq 'On the first 50 square met1 cs' m column (I) and the en tries 1 ela tmg thereto, agaul\l 1 t m columns (2), (3) and ( 4), the entriCs,
"Not excecdmg 50 square metres shall, respectively, be sub~tituted Nd Nd Ntl"
7. Amendment of Act 19 of 1976.-In the Kerala Motor VehJcles Ta">..atlOn Act, 1976 (19ofl976),-
(I) m sect1on 2j, after clause (b), the followmg clamc >hall be mserted namely.-
"(c) m the case of any transport veh1cle fitted wtth diesel engme, be mcJeascd by an additiOnal surcharge at the rate of ten per <..ent of the tax so leviable "· '
(2) m the Schedule,-
(1) aher 1tcm 3, the foliowmg item ~hall be mserted, namely.--
"3A. P1 JVatc \Cl vice vchtcles, for every seated passenger (other than the dnver)
(ii) in itcm4,- I 00.00",
(a) m sub-ttem (1), for clauses (d) and (c), the following clauses ~hall be substituted, namely:-
"(d) More th~n 6 pa~<;engers, but not more than 12 passengers, for every passenger
(c) More than 12 passengers, but not mme than 20 passengers, for every passenger
(f) More than 20 passengct ~, fm ~vcrr oa ~c;t ngct
200.00
250.00
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(b) for sub-item (iii), the following sub-Item shall be substituted, namely:-
"(iii) Velucles pemutted to ply as stage carnages fa<;t Passenger and Expre~s Services) (a)
(b)
(c)
Ord1nary Servzces -Fm every seated passenget (other than the dnver and the conductm) which the velucle is permitted to carry fast Passenger and Express Servues-For every seated passenger (other than the driver and the conductor) whxch the vehxcle is permitted to carry For every standing passenger the vehicle (whether Ordinary, Fast Passenger or Express Serv'!ce) is permitted to carry (Ordinary,
250 00
300 00
50.00"
C Amendment of Act 15 of 1991.-In the Kerala Agncultural Incoll'lf' Tax Act, 1991 (15 of 1991)_--
(!) in sectJon 3, m the proVlso to sub-section (1), for the wordc; "a Company", the words, "a company or a firm" shall be <;ubstttuted;'
(2) in section 4, m sub-sectton (L), after dau~e (b), the follo\.,.'lUg clause shall be mserted, namely.-
\ "(c) share income recci\ed by a partner from any fum on wh1ch tax has been paid by the firm ";
(3) in sectJon 5,-
(a) for clause (m), the following clause shall be<;ubstituted, namely·-
"(m) such other deductions includmg replantatiOn allowance su~ject to such hnuts, condttwns or rcstnctwns as may be prescnbed generally or m particular case~,''
(b) m the E>.planatwn 1/, the fol!owmg shall be mscrted at the end, namely:-
"Gratuity and bonus pa1d before the due date for the submxssion of return will be allowed a~ deduction in the preVlous year to which thf" rl"turn 1 elates.",
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( 4) for section 8, the followmg section shall be substituted, namely ---
"8. Income fol muzg part of the total agucultural 1 WfJ111e ou whzch 110 tax zs payable.-Tax shall not be payable by an a~sessee who 1s a member of an association of persom or a body of individuals on that portion of the amount which he is entitled to rece1ve from the association or body of mdividuals on which tax has already been paid by the assoCiation o, body of individuals ", ( 5) section 11 shall be 01m tted.
(6) m section 13,-
(i) m sub-section (9), the word~ "pat tner ol any fit m or" ~hall be omitted;
(u) after sub-sect10n (9), the following sub-secuon shall be mserted, namely·-
"(9A) In the case of a firm whtch apphes for composiuon of tax under sub-sect10n (l ), the maxtmum limit of twenty hectares spec1fied thc,·em shall be one hundred hectares and the 1ates ~pecified m column (5) of the Table to that sub-sect10n shall apply to 1t fm the whole extent on wluch compounded tax IS lev1able and the p1 ovJSJons con tamed m the first proviso to that sub-se-ction shall not apply to such firm ",
(7) for sectiOn 15, the followmg sectwn shall be substituted, namely -
"15. Reltef from double taxatzon -(1) An} petson who IS a membe1 ol an associatiOn of persons 01 body of individuals 1s not hablc to pay tax on the share of agricultural income wh1ch he 1 cccived as a member of ~uch associauon of persons or body of mdiv1duab on wh1ch tax wa~ lev1cd and paid by such association of pet sons or body of md1v1duals
(2) If any pe1 son lS a membc, of more than one assocl<~.Uon of persom "
or body of mdivJduals havmg landed p10perty or 1s derivmg agucultural income, all such mcome receiVed by any such person shall be included in lm total agricultural income and the tax payable on such total agncultUlal mcomc shall be calculated m accordance with the provi~1on of this Act after dedu- cting the share of ta-.;: payable bv lum, a~ member, out of the tax lev1ed on the agr1cultural income ol such as ,oc1ation of persons or body of indiv1cluals and the balance tax, alone, 1f any, ~hall be lev;ed f10m such person ",
(8) m sectiOn 39, to ~ub-sectwn (6), the followmg proVIsos shall be added, namely -
·'Provided that in the case of assessment of agitcultmal incomf' derived from manufactured tea, if the assessment undCJ the Income Ta-< ;\cr, 196 I (Genn·al Act 43 of 1<)61), JS not completed when the '\gtlcultmal Tnconw
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Ta'\ Officc1 proceeds to complete the a~~essment, he may provisionally accept the agricultmal mcomc a~ per the rctu111 ftlcd by him and revise such assess- ment in accordance with the order of the Income- Tax Authority and the limitation fi:...ed under any of the prov1~10m of tim Act ~hall not apply to such revision o! assc;;sment
Provided further that a person who IS Ill 1 ccc1pt of agiicultural mcome from manufact111ed tea, fails to submit copy of the asscs~ment order or appellate m reviswnal orde1 under the Income Tax Act, 1961 (Central Act 43 of 1961), within thirty days of its receipt by him, he ~ha.ll be liable to pay mterest a~ piO\'Idcd undei sub-srctwn (4) and penalty as proVIded under sub-section (5) of sectwn 37 on the balance of tax payable m accordance with the order of the Income Tax Authority on the expiry of ninety days from the date on which he received such order.",
(9) m scctwn 72, m sub-section (3), thewmds " . .mdshall be accom- panied by a fee of one hundred rupee~" shall be in!>crtt>d at the end, ( 1 0) m ~ection 74, m sub-sectiOn (6), for the wm·ds "one, hundred ruper~ ., , the words "two hundred and fifty rupees" shall be substituted,
(11) in section 77, m sub-section (2), the wmds "and shall be accom- pamrd IJV a fcc of two hundred and fifty rup<"es" shall he mserted at the end;
(12) JntheSchcdulc,--
(1) Ill the entry agamst serial number I, for the words "a company", the worrh "a firm or a company" shall be substituted;
(n) after serial nu•nber I
"lA In the case of a fi1m, 40% of the total agricultUial mcome." .
14