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TilE KERALA FINANCI: AC1, 2009
(Act 13 of 2009)
CONfENTS P1eamble Sectwns Short tttle and Commencement
2 Amendment of Act II of 1957
3 Amendment of Act 17 of 1959
4 Amendment of Act 15 of 1963
5 Amendment of Act 32 of 1976
6 Amendment of Act 15 of 1991
7 Amendment of Act 30 of 2004
8 Vahdatton
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ACT 13 OF 2009
TI-IE KERJ\LA 1-IN!\NCF AC I, 2009* An Au to g1ve effec.t to c.ertam finanual propowl\ of the Government of Kera/a for the Fmancwl Year 2009-2010
Preamble- -W!ILR[AS, tt IS expedtent to gtve effect to certam financtal proposals of the Government of Kerala for the Fmanctal Year 2009-2010
BE 11 enacted 10 the Srxtteth Year of the Republic of Indta as follows-
Shalt llt/c and commencement -(!) fhts Act may be called the Kerala rmance Act, 2009
(2) Save as ctherwtse provtdcd m t:m: Act,---
(a) clduse (1) of sub-:-ectlon (3) of section 5 and clause (n) of sub-sectiOn (3), sub-clause (a) of clause (111) of sub-secttan (4), sub- sectiOn (9), sub-sectiOn<; (13). (14), (20) and (26), sub-clause<; (t), (11), (m), (tv), (vt) of clause (a), sub-clauses (1), (111), (vu), (tx) of clause (c) and sub-clause (11) of clause (d) of sub-sectwn· (27) of scctwn 7 shall be deemed to have come mto force on the I st day of Apnl, 2005,
(b) sub-clause (vn) of clause (a), sub-clause (v) of clause (<..) and sub-clause (111) of clause (d) of sub-sectiOn (27) of sectiOn 7 shall be deemed to have come mto force on the I st day of Apnl, 2007,
(c) sub-section (6) of section 6 and sub-clause (v) of clause
(a) of sub-sectiOn (27) of sectiOn 7 shall be deemed to have come mto force on the I st day of Apnl, 2008,
(d) clause (1) of <>ub-sectiOn (I), sub-sectiOns (2) and (5) to
(9) of sectiOn 4, sub-sectiOn~ (I), (2) and (5) to (7) of sectiOn 5, sub- sectiOns (I) to (5) and (7) to ( 15) of sectiOn 6 and clause (11) of sub- ~ectiOn (I), sub-sectton<; (2), ( 15) to ( 19) and sub-clau~e (b) of clause (tv) of sub-sectiOn (25) of sectiOn 7 shall come mto force on such date a<; the Government may, by notificatiOn m the Ga7ette, appomt, and
• RcccJvcd the assent of the Governor on the 27th July, 2009 and publl~hcd m Kcrala Gatctc Extraordmary No I 17'l dated 28th July, 2009
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(e) the remammg provision~ of th1~ A<..t shall be deemed to have come mto for~.-e on the 1st day of Apnl, 2009
2 Amendment of AU lJ of 1957 -In tl1e Kerala Surcharge on Taxes Act, \957 ( 11 of 1 957), after secllon 3A. the followmg ~cellon shall be mscrted, namely -
"3B Reductzon of anew 5 tn casr of Pubhc Sector Undrrtakmg\ and Co-operattve Soe~ette\ -(1) Notwithstandmg anythmg contamcd m th1s Act, or m any JUdgment, dec Ice or order of any court, tnbunal or appellate authonty. an assessee wh1ch 1s a Public Sector Undenakmg or a Co-opcrattve Soc~ety and whtch ts m arrears of tax or any other amount due under this Act rclatmg to the penod endmg on 31st March, 2005, may opt for scttlmg the arrears by avadmg reductiOn at the followmg rates-
(a) a complete reductiOn of the mterest on the tax amount and for the amount of penalty and mtcre~t thereon , and
(b) m the case of Pubhc Sector Undcr!dkmgs and Co-opcrattvc Soctet1es which are runmng m profit, rcductton m fifty per cent of the pnncipal amount , and
(c) m the case of Pubhc Sector Undcrtakmgs and Co-opcrattvc Societies which arc runnmg at loss, a reduction m '>Cventy-fivc per cent of the pnncipal amount
, Prov1dcd that Pubhc Sector Undcrtakmgs or Co-operative Societies, the landed property of which arc likely to be <>old m executiOn of any ";;,....., Judgment, decree or order of any court, tnbunal or other authonty shall not be ehgible to opt under thi~ scheme
(2) A Pubhc Sector Undertakmg or a Co-operative Society, which Wishes to opt for payment of arrears under sub-sectiOn (I) shall make an applicatiOn to the asscssmg authonty m the prescnbed form before 30th September, 2009, or on such date as may be notified by the Government
{3) On Ieccipt of an app!Jcatwn under sub-~cctton (2), the asse~srng authonty shall venfy the same and shall ml!matc the dmount to the assessee, and thereupon they shall remit twenty five per cent of the amount Withm 15 days of recctpt of the mtmldtlOn and the balance amount m three equal monthly m<>talmcnts startmg from the sub~cquent month
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(4) If the assessee commtts any default m payment of the mstalments, the reduction allow~d under sub-sectton (1) IS liable to be revoked
(5) No actiOn under sub-sectwn (4) shall be taken Without g1v111g the assessee, an opportunity of be111g heard
(6) If the amount settled under th1s provision has been the subJect-matter of an appeal or re\ ISIOn, such appeal or reviSIOn may be contmued and 1f the final orders of such appeal or revtston results 111 the reduction of tax payable under thts Act, the amount so reduced shall be refunded But 1f, as the result of such appeal or revtston, the tax payable under th1s Act IS enhanced, the assessee shall pay such enhanced amount wtth 111terest thereon, 111 accordance w1th the provtstons of th1~ Act Note -For the purpose of th1s secuon, Co-operattve Society means an Apex Co-operative Society mcorporated under the Kerala Co-operative Societies Act, 1969 (Act 21 0f 1969) and havmg Government control "
3 Amendment o( Act 17 of 1959 -In the Kerala Stamp Act, 1959 (I 7 of 1959), rn ~ub-scct1on (1) of sectlOn 9 after clause (b), the followmg clause shall be mserted, namely -
"(c) prov1de for compoundmg of duties payable on the mstruments referred to the Collector or called for by h1m under sectiOns 45A, 458 or 45C at such rate and for such penod as may be specified by the Government ''
4 Amendment of Act 15 of 1963 -In the Kerala General Sales Tax Act, 1963 (15 of 1963),-
( l) 111 section 2,-
(1) clause (1) shall be.> omitted,
(u) 111 clause (xvu), the words "and mcludes ethanol blended petrol" shall be added at the end ,
(2) rn sectiOn 3,-
(1) 111 sub-section (2), the words "Appellate Assistant CommiSSioners" shall be omitted ,
(11) the prov1so to sub-sectiOn (3) shall be om1ttcd,
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(3) m sect1on 17,-
(1) for the fourth prov1so to sub-sectiOn (6), the followmg prov1so and explanation ~hall be substituted, namely --
"Provided also that the assessment rclatmg to the years up to and mcludmg the year 2004-05 pcndmg as on 31st March, 2009 ~hall be completed on or before the 31st day of March, 20 I 0 Explanatzon -for the purpo<;c of the above provtso, 1t 1s clanficd that the cxtcnswn of t1mc granted for completion of assessments I!> applicable 1n all cases where regular asse<;Sments have not been completed before the date fixed for completiOn of assessment m the respective years",
(n) m sub-sect10n (8),-
(a) for the f1rst prov1so, the followmg prov1so shall be substituted, namcly·-
"Provlded that all such assessment<; or re-assessments pendmg as on 31st March, 2009 shall be completed on or before 31st March, 20 I 0 ",
(b) for the th1rd prov1so, the followmg prov1so shall be substituted, namely -
"P1ov1ded also that all <;uch mod1ficd a'\Scssmcnt~ or mod1ficd reassessments or remanded asse!>~ments pcndmg as on 3 I !>I March, 2009 shall be completed on or before 31st March, 20 I 0 ", ( 4) after sectiOn 2313, the followmg sectiOn shall be mserted, . namely-
"2313A ReductiOn of arreaJ s m re.1peu of Public S,ector Undertakzngs and Co-operatzve Socwt~e:, - (I) Notw1thstandmg ,mythmg contamcd m th1s Act, or m any judgment, decree or order of any court, tnbunal or appellate authonty, an assessee wh1ch IS a Public Sector Undertakmg or a Co-opcrat1vc Soc1cty and wh1ch 1~ m arrears of tax or any other amount due under th1s Act rclatmg to the pcnod cndmg on 31st March, 2005, may opt for settling the drrcdrs by avmhng rcductton at the followmg rdtes-
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(a) a complete reductiOn of the mtcrest on the tax amount and for the amount of penalty and mtcrcst thereon , and
(b) 111 the case of Publtc Sector Undertakmgs or Co-operat1vc Soc1Ct1es wh1ch arc runmng 111 profit, reductiOn 111 fifty per cent of the pnnc1pal amount , and
(c) m the case of Publtc Sector Undertakmgs or Co-operative Soc1et1cs wl11ch arc runnmg at los~. reduction m seventy-five per cent of the pnnc1pal amount
Prov1dcd that Public Sector Undcrtak111g!> or Co-operative SocJCtles, the landed propertiC'> of wh1ch arc ltkely to be sold 111 cxecut10n of any • Judgment, decree or order of any court, tnbunal or other authonty shall not be eltg1ble to opt under th1s scheme
(2) A Publtc Sector Undertakmg or a Co-operative Soc1ct} wluch w1shes to opt for payment of arrears under sub-scct10n t I) shall make an applicatiOn to the asscss111g authonty 1n the prescnbed form before 30th September, 2009, or on such date as may be notified by the Government
(3) On rcce1pt of an appltcdi!On under <;ub-scct!On (2), the asscs'>mg authonty shall venfy the same and shall mt1mate the amount to the ao;;scssee and thereupon they !>hall rcm1t twenty-five per cent of the amount wtthm IS days of rccc1pt of the mllmat10n, and the balance amount m three equal monthly 1mtalmcnts startmg from the subsequent month
-4.., (4) If the a<;ses-.ce comm1ts any default m payment of the lll!>talmcnt!>, the reductiOn allowed under sub-sectiOn (I) 1s hable to be revoked
(5) No action under <;ub-sectJon (4) shall be. taken w1thout g1vmg the a<>ses<;ce, an opportunlly ot bemg heard
(6) If the amount settled under tillS proviSIOn has been the subject-matter of an appeal or revJsJon, <;uch appeal or rcv1s1on rna} be contmued and 1f the final orders of such appeal or reviSIOn results m the reductiOn of tax payable under th1s Act, the amount so reduced shall be refunded But 1f, as the result of such appeal or revJ\!On, the tax payable under tim. Act 1!> enhanced, the assessee shall pay such enhanced amount wJth mterest thereon, m accordance With the prov1s1ons of th1s Act
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Note -For the purpose of thts sectiOn. Co-operative Soctety means an Apex Co-operative Soctety mcorporated under the Kerala Co-operative Soctettes Act, 1969 (Act 21 of 1969) and havmg Govemment control ",
(5) sectiOn 34 shall be omllted,
(6) 111 section 36, 111 sub-sectwn (I}, the words and ftgure!>
"sectiOn 34 or" shall be omttted,
(7) m sectton 37,--
(t) 111 sub-sectiOn (I), the words "other than an Appellate Asst<>tant CommiSSIOner' shall be omtttcd ,
(11) 111 sub-scct1on (2), the word~ "the Appellate A<>stqant Commtss1oncr or"' <>hall be om1ttcd ,
(8) tn SeCtiOn 39,---
(t) for sub-sectiOns (I) and (2), the followmg sub-sectton~ shall respect1vely be substituted, namely --
"(I) Any person object mg. to an order affectmg htm passed by an appropnate authonty under sub-sect1on ( 6) or sub-section (7) of sectton 14, sectton 14A, sub-sect ton (2) or sub-scctton (3) or sub-<>ectlon
(4) or sub-sect1on (4A) of sectton 17, sub-sect ton (I) or sub-section (2) of sectiOn 19, sectiOns 19A, 19B, 19C, 26, 29, 29A, 30, 30A, or an ordct pa!>sed by a lower authonty under sectiOn 43 and sectiOn 45/\ and any person objectmg to an order passed by the Deputy Commt<>stonct under sub-sect10n (I) of section 35, may w1thm a penod of SIXty days from the date on whtch the order was served on htm m the manner prescnbed, appeal agamst such order to the Appllllate Tnbunal
Provtdcd that the Appellate rnbunal may admtt dn appeal after the exp1rat1on of the sa1d penod tf tt 1s sattsfied that the appellant had suffic1ent cause for not presentmg the appeal wtthm the sa;d pC'nod
(2) All appeals together wtth the mtcrlocutory applications, 1f any, pendmg for dtsposal before any appellate authonty under th1s Act as on the date of commencement of thl!> prov1s1on shall stand transferred to the Appellate Tnbunal and the Appellate Tnbunal shall cons1dC'r the same as 1f 1t IS an appeal filed before 1t ",
(tt) after sub-sectiOn (2), the followmg sub-sect1ons shall be mserted, namely -
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"(2A) No appeal under th1s sectiOn shall be entcrtamcd unless at the lime of prcscntmg the appeal, the assessee has furnished satisfactory proof of payment of tax due on the turnover admitted by !urn
(2B) The authonty by whom the order appealed agamst had been pal.scd or any officer empowered by the Government m th1s behalf, as the case may be, on receipt of notice that an appeal has been preferred under sub-section (1 ), may file w1thm th1rty days of receipt of the notice, a memorandum of cross obJections, wh1ch shall be considered by the Appellate fnbunal while d!spo<;mg of the appeal ",
(9) m section 45A, m sub-sect10ns (1) and (3), the words "or the Appellate As<;Jstant CommissiOner" shall be omitted
5 Amendment of Au 32 of 1976- In the Kerala Tax on Luxunes Act, 1976 (32 of 1976),-
( I) m sectiOn 2, clause (a) shall be omitted ,
(2) m sectiOn 3,-
(I) ~ub--.cction (2) shall be omitted ,
(u) the proviso to sub-sectiOn (3) shall be omitted ,
(3) m section 4,-
(I) m the proviso to sub-l.cction (I), the words ''and to the rctmng rooms and dom11tones m the railway stations, managed by Indian Railways" shall be added at the end ,
(u) sub-sectiOn (5) shall be omitted ,
(4) m section SA, m sub-section (3),-
(1) after the words "first day of May every year", the words "or w1th respect to new cases, w1thm a month of f!lmg the apphcatton for registratiOn" shall be mserted,
(u) the followmg proviso <;hall be msertcd, namely.-
"ProvJdcd that the last dale of fihng an apphcat10n under this sectiOn for the year 2008-09 shall be 15th March, 2009 ",
(5) sectiOn 7 shall be omitted,
(6) m sectiOn 7A,-- 34/19/2011/DTP
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(1) for sub-sectwn (I), the followtng sub-sectiOn shall be substituted, namely ·-
"( 1) Any person aggnevcd by an order of assessment made or a penalty lev1ed under sectwn 6, sub-scctwn~ (7) and (8) of sectiOn 12A, sub-section {8) of sectiOn 13 or sect ton 17 A may w1thm s1xty days from the date on wh1ch the order was served on h1m, appeal agam~t such order, for the annulment or mod1 f1catwn of the assessment or penalty to the Appellate l'nbunal m such manner as may be prescnbcd Prov1ded that the Appellate Tnbunal may adm1t an appeal presented after the exp1ry of the sa1d pcnod tf 1t IS sahsfied that the appellant has suffic1cnt cause for not prescntmg the appeal w1thm the satd penod ".
(11 ) after sub-sectton (4), the followmg sub-section shall be mserted, namely -
"(5) All appeals together wtth mtcrlocutory appltcat10m, 1f any, pendmg for d1sposal before any Appellate Authonty under th1s Act as on the date of commencement of th1s prov1s1on shall <>land transferred to the Appellate Tnbunal and the Appellate I nbunal shall cons1der the same as tf 1t ts an appeal filed before tt ",
{7) m sectwn 8. m !>ub-!>cctwn (3). for the word and f1gurc
"sectiOn 7". the word, f1gurc and letter "!>cctwn 7 A" shall be substituted ,
{8) m sectton 10, the cxtstmg scctton shall be renumbered dS sub-sectton ( 1) and after sub-sectwn ( 1) as <;O renumbered, the followmg sub-!>ection shall be tnscrtcd, namely -
"(2) Where any propnctor, dealer or any other person hd~ failed to mclude any charges or any other dmount tdxablc under thts Act wtth re~pect to any luxury provtdcd m any return filed or where any charges or any other amount taxable under Jht<> Act or tax due has escaped assessment, mtercst under sub-scctton (I) shall accrue on the tax due on such charges or other amount or tax wtth effect from such date
• on whtch the tax would ha"e fallen due for payment, had the propnctor. dealer or any other person mcluded such Lharges or other amount taxable under this Act or tax m the return relatmg to the pcnod to wh1ch ~uch charge<> or other amount relates",
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(9) the ex1stmg sectwn I OJ\ shall be renumbered as sect1on I 0/\A and before sectwn I OJ\ A as so renumbered, the followmg sectiOn shall be mscrtcd, namely -
"I OJ\ Recovery of tax.-( I) Any amount of tax, penalty, mterest and any other amount payable by any person under th1s Act and remammg unpa1d shall be the f1rst charge on the property of such person and may be recovered as an arrear of pub he revenue due on land
(2) Government may, by nouficatwn m the Gazette, appomt any assessmg authonty under th1s Act to exerc1se the functwns of a Collector under the Kcrala Revenue Recovery Act, 1968 ( 15 of 1968) for the recovery of arrears under th1s Act
(3) Notw1thstandmg anythmg contamed m any other law for the t1me bemg m force, an officer appomtcd under sub-sectiOn (2) shall be deemed to be a Collector WJthm the meamng of clause (c) of sectwn 2 of the Kerala Revenue Recovery Act, 1968 ( 15 of 1968) ", (I 0) for sect JOn 17B, the followmg sectwn shall be substituted, namely-
"17B. Compo.\ IliOn of offences-( I) The assessmg authonty or other officer or authonty authon.t.cd by the Government m th1s behalf may accept from any person or propnctor who has comnutted or IS reasonably su<>pected of havmg committed an offence m contraventiOn of the prov1<>1ons of th1s Act, by way of compoundmg of such offence,-- ( a) where the offence cons1sts of the evaswn of any tax payable under th1s Act, m addltwn to the tax so payable, a sum of money cqudl to the amount of tax so payable <;ubject to a tmmmum of rupee' live hundred and maxtmum of rupees four lakhs, and
(b) 1n other cases, a sum of money not exceedmg ten thousand rupees
(2) On payment of such amount under sub-sectiOn (1), no further penal or prosecutiOn proceedmg!> shall be taken agamst such person or propnctor m rc~pcct of that offence "
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6 Amendment of Act 15 of 1991 --In the Kerala J\gncultural Income Tax Act, 1 991 (15 of 1991 ), --
(!) m sectiOn 2, clause {5) shall be om1tted, {2) m section 24, m sub-sect1on (1 ), clause (d) shall be omitted,
(3) m seetton 25, the prov1so to sub-sect1on (I) shall be om1tted,
(4) tn sectton 27, tn sub-sectton (I), the words and brackets
"the Deputy Comm1sstoner (Appeals)" shall be omitted,
(5) m sectton 29, the words and brackets "or the Deputy Comm1ss1oner (Appeals)", wherever they occur, shall be om1tted,
(6) after sectiOn 3 7B, the followmg section 1>hall be mserted, ·~ namely-
"3 7C Reductwn of a1 rem\ lll certam case\ -(I) Notw1thstandmg anythmg contamed tn th1s Act, or m any JUdgment, decree or order of any court, tnbunal or appellate authonty, an asse1>sec who IS m arrears of tax or any other amount due under thts Act rclatmg to the penod endmg on 31st March, 2005, may opt for settlmg the arrears by ava1ltng reduction at the followmg .rates--
(a) m the case of demands relatmg to the penod up to and mcludmg 31st March, 1991, a reductiOn of twenty-five per cent for the pnnc1pal tax amount, and complete reductiOn of the mterest on the tax amount and for the amount of penalty and mtercst thereon,
(b) m the case of demands rclatmg to the penod from I st }-.- Apnl, 1991 to 31st March, 1996, a complete reductiOn of the mterest on the tax amount and for the amount of penalty and mterest thereon,
(c) m the case of demands relatmg to the pcnod from 1st Apnl, 1996 to 31st March, 2000, a reduct10n of nmety-five per cent of the mterest on the tax amount and for the amount of penalty and mtere~t thereon,
(d) m the case of demands relatmg to the penod from 1st Apnl, 2000 to 3! st March, 2005, a reduction of mnety per cent of the mterest on the tax amount and for the amount of penalty and mterest thereon;
(e) tn cases where pnnc1pal amount has already been remttted pnor to commg mto force of section 91 A of the Act, a reduction of nmety per cent of the mterest amount
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(2) Notwlthstandmg anythmg contamed m the Kerala Revenue Recovery Act, 1968 reduction of arrears under sub-sect1on (I) shall be applicable to those cases m wh1ch revenue recovery proceedmgs have been 1mt1ated and the assessmg authont1es shall have the power to collect such amount~ on settlement under sub-scct1on {I) and where the amount ts settled under sub-sect tOn (I) the asse!>stng authont1es shall w1thdraw the revenue recovery proceedmgs agamst such assessees whtch wdl then be bmdmg on the revenue authontlcs and such assessces shall not be !table for payment of any collection charges
(3) An assessee who w1shes to opt for payment of arrears under thts sectton shall make an appltcat10n to the assessmg authonty m the prescnbed form before 30th June, 2009, or on such date as may be notified by the Government
( 4) On recetpt of an appltcatwn under sub-scct1on (3 ), the assessmg authonty shall venfy the same and shall mttmatc the amount to the assessee, and thereupon the assessee shall remtt twenty-five per cent of the amount wtthm 15 days of recetpt of the mt1mat10n, and the balance amount tn three equal monthly mstalments from the subsequent month
(5) If the assessee comm1ts any default tn payment of the mstalment~ the rcduct1on granted under sub-sectiOn (I) IS It able to be revoked
(6) No actwn under sub-sectiOn (5) shall be taken without g1vmg nottce to the assessee
(7) If the amount settled under th1s provl<>ton has been the subJect matter of an appeal or revts1on, such appeal or rev1s10n may be contmued and 1f the final orders of such appeal or rev1s1on results m the reduction of tax payable under th1s Act, the amount so reduced shall be refunded But 1f, as the result of such appeal or rev1s10n, the tax payable under thts Act ts enhanced, the dealer shall pay such enhanced amount wtth mterest thereon, tn accordance wtth the provtstons of thts Act ",
(7) tn sect1on 43, m the ExplanatiOn, the words and brackets
"the Deputy Comm1sswner (Appeals) or" shall be omtlted,
(8) tn sectton 71, the words "the Appellate Assistant Commt~swner" shall be om1tted,
(9) sect1on 72 shall be om1ttcd, {10) m seclton 74,-
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(1) m sub-sectton (1), for clause (a) the followmg clause shall be substttuted, namely.-
"(a) an order passed by the Agncultural Income Tax Officer or the Inspectmg Asststant Commtsstoncr ",
(n) for sub-sectiOn (2), the followmg sub-sectwn shall be substituted, namely·-
"(2) No appeal under thts sectton c;hall be admllled unless at the time of presentmg the appeal, the assessee has patd the tax due on the agncultural mcome adm1tted by h1m ";
(111) for sub-section ( 4 ), the followmg sub-sectiOn -;hall be substituted, namely -
"(4) On recctpt of nottcc that an appeal agamst hts order has been preferred the asscssmg authonty or an officer authonsed 111 thts behalf by the Government may w1thm thtrty days of the rccctpt of the not1ce, file a memorandum of cross obJcctton!-> and the Appellate rnbunal shall constder the same whtlc d1sposmg of t~e appeal", {tv) m sub-sectiOn (6), the words, brackets and ftgures
"except tn the case of an appeal referred to m sub-scctton (2) or a memorandum of cross obJCCttons referred to m sub-c;ectJOn ( 4 )" shall be omttted,
(v) m the ExplanatiOn to sub-scctton (7), the words, bracket<; and figure "appeal or" and "under sub-<>cctton (2)" shall be omtttcd, (vt) sub-sectton (8) shall be omtttcd,
(vn) after sub-sectiOn (13 ), the followmg sub-sectiOn shall be )~-~ mserted, namely.-
"(14) All appeals together wtth the tntcrlocutory apphcat10ns, tf any, pendmg for dtsposal before the appellate authonty on the date of commencement of thts provtston shall stand transferred to the Appellate Tnbunal and the .Appellate rnbunal shall constdcr the same as tf 1t ts an appeal filed before tt ",
(11) m sect10n 75,-
(t) m sub-scct100 ( 1 ), the words and brackets "other than a Deputy Comm1sstoner (Appeals)" shall be omttted,
(n) m sub-sectton (2), the words and brackets "the Deputy Commtss1oncr (Appeals) or" !>hall be omtttcd:
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(12) m sectiOn 76,-
(1) m sub-section (I), the words and brackets "meludmg a Deputy CommiSSioner (Appeals)" shall be om1tted,
(11) m sub-~ectJOn (2), the words and brackets "the Deputy CommiSSioner (Appeals) or" shall be om!l1cd,
(13) m sect JOn 78A, 1tem (a) and the entnes agamst 1t shall be om1tted,
(14) m section 79,-
(1) m sub-scct1on ( 1 ), the words and brackets "the Deputy Comm1sstoner (Appeals)" <;hall be omtttcd;
(11) m sub-sectton (5), the words and brackets "the Deputy Comm1ss1oner (Appeals)" shall be om1tted; ( 15) sect1on 96 shall be om1tted
7 Amendment of Act 30 of 2004- --In the Kerala Value Added Tax Act, 2003 (30 of 2004),-
( I) m sec lion 2,--
(1) m clause (x), after the word "proccso;mg". the words "excludmg for JOb works or rendcrmg of serv1ccs " -;hall be m.:;crtcd
(11) clause (xvu) shall be omitted,
(2) m sect10n 3,-
(1) m sub-sectton (3), the words and brackets "Deputy Comnnsswner ( 1\ppeals)" shall be omtttcd,
(11) the prov1so to sub-:.ectlon (4) shall be om1tted,
(3) m scct1on 6,-
(1) m sub-sectiOn (5), after the fourth prov1so, the followmg proviso o;hall be mserted, namely -
"Prov1dcd also lhat dealers covered under thi~ sub-~ectwn whose total turnover for a year I'\ below rupees twenty lakhs, may pay a lump sum amount of rupee<; three thousand annually as presumptive tax, and the payment shall be at the rate of rupees seven hundred and fifty per quarter along with a statement as may be prescnbed Such dealers shall alo;o file an annual declaratiOn as may be prcscnbed ",
140
(11) m sub-sect1on (7), m sub-claus) (a) the word "cxclu~1vcly"
shall be om1tted,
(4) m sectiOn 8,-
(1) m clause (a),-
(a) for sub-clau~c (11}, the foljowmg sub-clause ~hall be sub'ltttuted, namely-
"(n) any works contractor not fallmg under clause (t} dbovc may, at hts ophon, mstead of paymg tax m accordance With the provt<;tons of the satd sectton, shall pay tax at three per cent of the contract amount after dcductmg the purcha~e value of goode; excludmg frctght and gross profit element cons1gned mto the State on stock transfer or purchased from outside the State and for the purchd~C value of goods so deducted shall pay tax at the scheduled rate appltcable to such goods ",
(b) after the fourth provtso, the followmg proviSO'> shall be msertcd, namely -
"Provtded also that notwnhstandmg anythmg contamcd 111 th1~ Act, 111 cases of works whtch commenced pnor to I st Apnl. 2008 and whtch rema111s partly unexecuted as on 1st Apnl, 2008, the contractor o;hall pay tax at the rates as tt cxtsted pnor to 1st Apnl, 2008 ttl! the completton of work, or up to 31st March, 2009, whtchcvcr IS carltcr
Provtded also that notwttho;tdndmg anythmg contc~med tn thts Act, contractors who have opted for payment of tdx under sub-clduse (11) of clause
(a) of sectiOn 8 dunng the prcvtou1> years shall contmuc to pay tax on that port ton of the works rcmammg unexecuted as on I ~t Apnl, 2009, at the rates apphcable as on 1st Apn I, 2009 ",
(c) the extstmg Explanatton shall be renumbered as ExplanatiOn I, and after the ExplanatiOn as so renumbered, the followmg [xplanat1on ~hall be m~erted, namely ---
"ExplanatiOn 2 -Notwtth!>tandmg anythmg contamcd 111 any other Act, a dealer who had surrendered hts rcgtstratton and unused dcclaratton forms under the Central Sales Tax Act, 1956 (74 of 1956), before the a~ses"mg authonty on or before 31st March, 2008 and who doc'> not have any closmg stock of matcnals purchased mterstatc as on 31st Mdrch, 2008 or who pays tax on such cloc;mg stock at scheduled rates, ~hc~ll be .. ~ .
eltgtble for paymg compounded tdx under 1>ub-clausc (t) of thts clause, for _...._ the year 2008-2009 ",
141
(u) m clause (b),-
(a) m sub-clau~e (1), for the letters, figures and words "Rs 50,000 per annum", the letters: figures dnd words "Rs 40,000 per annum" shall be substituted,
(b) m sub-clau!>c (11), for the letter!>, figures and words "Rs I ,60,000 per annum'', the lctterl'>, figures and words "Rs 1,50,000 per annum" ~hdll be substituted,
(c) m ~ub-clau~e (111), for the letters, figures and words "R~ 3,20,000 per dnnum", the letters, figure~ and words "Rs 3,00,000 per annum" shall be ~ub:,tJtuted,
(d) m sub-clause (1v), for the letters, figures and words "Rs 7,50,000 per annum", the letters, figures and word.s "Rs I 0,00,000 per annum" shall be substituted,
(c) after the ex1stmg proviso, the followmg prov1so shall be mscrted, namely --
"Provided further that notw1thstandmg anythmg contamed m this clau~e. dealers w1th a ~mgle crushmg mach me of SII.:C not exccedmg 30 48 em x 27 86 em &hall pay rupees t\venty five thou!>dnd only per annum as tax under th1s clau~e ",
(f) for the [xplanatJOn. the followmg Explanation shall be sub~tltuted; namely-
"t'xplanatton -ror the purpose of this clduse, pnmary crushers shall also be reckoned for the purpose of computatiOn of compounded tax, and the rate applicable to pnmary crushers shall be at fifty per cent of the aggregate of the tax payable on secondary crushers".
(Ill) m clause (c),-
(a) m sub-clause (1), the followmg Exp!dnatJon shall be mserted, namely-
"Eiplanatton --Cooked food for the purpose of th1~ clause shall 111clude sweet~ and fresh fru1t JUICe prepared and served 111 the restaurants and hotels ",
142
(b) m sub-clause (11), for the word~ "ctgarettes and soft dnnks", the words "etgarettes, soft dnnks and other goods" shall be substituted, (1v) rn clause (!),- •
(a) for sub-clauc;e (1), the followmg sub-clause shall be substituted, namely ---
"(1) any dealer m ornaments or ware:, or arttcles of gold, stlvcr or platmum group metals mcludmg dtamond mdy at h1~ optiOn, mstead of paymg tax m rec;pect of such goods m accordarKe wuh the pro'vtstons of sectron 6, pay tax at,- ·
(a) one hundred and f1fteen per -c~nt, 1n case therr annual turnover for the above goods for the precedmg year was rupees ten lakhs or below, .
(b) one hundre.d and twenty per cent, In case thelf annual turnover for the above goods for the precedmg year was above rupees ten Jakhs and up to rupees forty lakhs;
(c) sme hundred and th1rty ftve per cent, m case the1r annual turnover for the above goods for the precedmg year was above rupees forty lakhs and up to rupees one crore, and at
(d) one hundred and fifty per cent, m case thc1r annual turnover for the above goods for the .preccdmg year exceeded rupees one crore, of the h1ghest tax payable by him as conceded m th_e return or accounts, or tax paid by him under this /\ct, whtchcver IS htgher, for a year dunng any of the three con!>ecu\Jve year~ precedmg that to which ,..__ such optwn relates",
(b) for Explanation 2, the followtng L>.pl,matton shall be sub~t1tuted, namely -
"Explanatwn 2 ---Where dunng any such prcccdmg year, the dealer had not transacted busmess for any pcnod m that financial year, the tax payable for the twelve months shall be calcul.:1ted proporttonately on the basts of the tax payable or the turnover conceded, ac; the case may be, for the penod dunng whtch such dealer had transdcted busme~s ",
(c) m Explanation 3, for the words "prcv10uc; to the year m whtch the option relates", the words "to whtch the optiOn relates" shall be substituted,
143
(d) for Explanatton 4, the followmg Explanation shall be substituted, namely. -
"Explanation 4.-Where a dealer has not opted to pay compounded tax w1th respect to a new branch opened m 2008-09, the compounded tax payable for such branch for the year 2008-09 shall be notionally f1xcd as the average of the compounded tax pa1d for the pnnc1pal place and branches m that year and 1f the new branch opened 1s the first branch, the compounded tax payable for 11 shall be the same as that payable for the prmc1pal place of busmcs~ ",
(c) m ExplanatiOn 5, the last c;entcncc shall be omitted, (ca) for [xplanallon 6, the followmg LxplanatJOn shall be substituted, namely --
"ExplanatiOn 6 - Where a dealer has opted for payment of tax under th1s clause for the fir&t lime m 2009-l 0 and ha-; commenced bus mess only m 2008-09 and the tax payable as per return or account dunng 2008-09 IS less than the output tax payable, then the tax payable for 2008-09 shall be notionally rc-dctcrmmed on the basis of output tax for determmmg the tax hab1hty for 2009-10 ",
(f) after Explanation 6, the followmg explanation shall be mserted. namely·--
"E).planatwn 7 --1ax payable as conceded m the accounts mcludes the tax payable on suppressed turnover ~ub-;cquently detected also ",
(5) m section II,-
(1) m sub-sectwn (2), after the cx1stmg proviso, the followmg proviso shall be mscrted, namely -
"Provided further that no mput tax crcd1t shall be allowed with respect to capital goods used exclusively for the manufdcture of goods havmg no taxable consequence under th1s Act or the Central Sales fax Act, other than /ero rated sale~ and m cases where 1! 1'> only partly used for such purposes, mputtax credll shall be proportiOnately disallowed to that extent",
144
(11) m sub-sectton (5), m the provtso, for the words and figure~ "31st March. 2007", the words and figures "30th June, 2009" shall be substituted,
(6) m sectton 16, m sub-sectiOn 2, for the cxtstmg provtso, the followmg provisos shall be substttutcd, namely -
"Provtdcd that rcgtstratlon shall be deemed to have been granted wtth effect from the date of commencement of busmcss trrcspccttvc of the date of apphcallon, for the purposes of,--
(a) paymg tax under sub-sectiOn (.5) of ~cellon 6, subject to ehgtbiltty, and
(b) optmg for payment of tax under section 8 for the relevant years subJect to eltgibihty
Provided further that new dealer~ applymg for rcgtstratwn and cxtstmg dealers havmg regt~trat10n may avail thts benefit subject to the conditiOn that they shall pay tax under the respective proviSions along With mtercst and will not be cntttlcd for any refunds rclatmg to the pcnod pnor to filmg of application for rcgtstratwn
Provided also that m the case of dealers agdmst whom an offence has been detected under sectiOn 67 of the Act before fihng apphcatwn for rcgtstratwn, registratiOn ~hall be grdAtcd under thts sub-section subject to the finahsallon of the proceedmgs 111 respect of the offence so detected '',
(7) m sectiOn 20, for sub-sectiOn (2A), the followmg sub-sectton shall be ~ubstttuted, namely -
"(2A) Ev7ry dealer rcgtstcrcd under tht<; Act and every others requtred to file thetr return<; under thts Act ~hall file their returns as well as purcha~c and sale ltst through clcctromc fihng m addltton to the hard copy to be filed along with the returns
Provided that the CommiSSioner may, 111 the mtcrcst of tdx adnumstrat10n, exempt such class or cldSSC1. of dcdlcrs or others as may be prescnbcd, from clcctrontc ftllng of returns and the sttpulat!On tcgardmg hard copy of return<; pre~cnbed under th1<> sub-seetJon ",
(8) m section 22, after sub-scctton (8), the followmg sub-secttons <;hall be m~crted, namely -
145
"(9) Notw1thstandmg anythmg contamcd m th1s J\ct, where an offence has been detected under the J\ct m rc~pcct of a return filed by a dealer or othcrw1sc and procccdmgs 1mllatcd under tlus J\ct, the dealer shalJ not be pcnmtted to rcv1sc the return tlll such procccdmgs arc finahscd ( 1 0) Where the procccdmg~ referred to m the above sub-sect10n arc finahsed under scct10n 74 on payment of tax due along With the compoundmg fee, the dealer may thereafter file a rev1~cd return mcorporatmg such turnover covered m such procccdmgs w1thm a pcnod of three months from the finahsat10n of such proceedmgs and on the rece1pt of such return by the assessmg authonty. the assessment for the return penod or pcnods ·...-- shall. sub1ect to the prov1~1ons of sect10m 24 and 25, be deemed to have been completed
Provtded that where a pattern of suppressiOn 1~ detected the a~scssmg authonty shall proceed wtth best Judgment assessment m accordance with the provmons of scct10ns 24 and 25, a~ the case may be ",
(9) m sectiOn 24, m sub-sec!lon (I), m clause (c), for the words
"two years", the words "three years" shall be substituted, ( 1 0) m scct1on 40, after the exl!.tmg provtso, the followmg prov1so shalJ be msertcd, namely -
"Prov1dcd further that auctioneers .:~ctmg as agents and effcctmg auctiOn sale shall mamtam m such manner. as may be prc~cnbed, the detalls of such goods recc1ved for auction, sold m aucuon and those returned to the owner~ of such good~ wllhout cffcctmg auctiOn ",
(II) m section 42, m sub-!>cct10n ( 1 ), the fol!owmg prov1so shall be mc;crtcd, namely -
"Prov1ded that a co-operative soc1ety rcg1stercd or deemed to be registered under the Kerala Co-opcrat1vc Soc1ct1es J\ct, 1969 (21 of 1969), may m hcu of the statement and certificate mentiOned above, subm1t a copy of the aud1tcd statement of accounts and ccruficate 1ssued by the Reg1c;trar of Co-opcrattve Soc1ettcs on or before 31st day of December of the year succccdmg to the year to wh1ch annual return relates ",
146
( 12) m sect1on 44, 111 sub-scctwn (6), for the words "s1xty days", the words "one hundred and e1ghty days" and for the words "nmcty days", the words "one year" shall respectively be substituted,
(13) m sectiOn 4 7, m sub-sccuon (16), for the words "m the pub he auctiOn", the words "m publtc auctwn or by publtc <;ale" ~hall be substituted,
( 14) m sectwn 49, after sub-section (8), the followmg sub-sect1on shall be mserted, namely -
"(8A) Notw1thstandmg anythmg contamed m th1s Act, the goods so confiscated under th1s sectiOn can be d1sposed of by pubhc auct1on or by pubhc sale, 1f the Comm1ss1oner feels that compelling ~ Circumstances ex 1st to do so ", ·
(15) scct1on 55 shall be om1tted, ( 16) m sectiOn 56, m sub-.,ect1on (2) the words and bracket~
"Deputy Comm1sstoner (Appeal~) or" ~hall be omtttcd,
(17) m section 58,-
(t) m sub-sectiOn (I), the words and brackets "othc1 than that of the Deputy Commtsstoncr (Appeals)" shall be om1ttcd,
(11) m sub-sect1on (2). the words and bracket" "the Deputy Comm1sswner (Appeals) or'' shall be omtttcd, ( 18) m sectwn 59, m sub-sectton (1 ), the words, bracket<> and figures "the Deputy ComnllsstOncr (Appeals). under ~cellon 55" shall be om1ttcd, •
( 19) m scclton 60,--
(1) for sub-scct1on (I), the followlllg <;ub-sccttOn shall be substituted, namely -
"(I) Any person aggncved by any order t'isucd or proceydmgs recorded other than those under sub-c,cctwn (3 ), sub-scct1on (8), or sub- sectiOn (9) of sectiOn 16, sub-sect1on (8) of sectiOn 19 passed by an authonty empowered to do so, or any off1cer empowered by the Government m tlus behalf may wtthm a penod of stxty days from the date on whtch the order was served on htm, m the manner prescnbcd, appeal .---c._ agamst such order to the Appellate l nbunal
J
147
Prov1dcd that the Appellate fnbunal may adm1t an appeal presented after the cxp1rat10n of the satd pcnod 1f 1t ~attsficd that the appellant had suffictcnt cause for not prcsentmg the appeal w1thm the sa1d penod Prov1dcd further that no appeal shall he m cases where .!JUO moto 1 cv1s1on proceedmgs under sect1on 58 1s pendmg ",
(11) dfter sub-scct1on (I), the followmg sub-sectiOn shall be mscrted, namely .-
"(lA) All appeals together w1th the mterlocutory appltcat1ons, 1f any, pendmg for dtsposal before any appellate authonty under th1s Act as on the date of commencement of th1s prov1s1on shall stand transferred to the Appellate I nbunal and the Appellate '1 nbunal shall cons1dcr the same as 1f 1t 1s an appeal filed before tt ",
(111) for sub-sectiOn (2), the followmg sub-sectwn shall be subc;t1tutcd, namely --
"(2) On recc1pt of not1ec that an appeal agamst h1s order has been preferred the assessmg authonty or any other officer authonsed by the Government 111 thts behalf may w1thm th1rty days of rccc1pt of the not1cc, file a memorandum of cross obJeCtiOns and the Appellate Tnbunal shall constdcr the same whtlc d1sposmg of the appeal",
(20) m section 67, m the prov1so to sub-scctwn (I), for the words
"one year", the words "three year~" shall be substituted,
(21) after scctwn 70A the followmg scct10n ~hall be mserted, namely--
"lOB Penalty j01 comme1 cwl u~e of good5 brought from outszde the State de(lmzng II a1 fcn own u~e --Any person bnngmg goods from outstdc the State dcclanng It as for own uc;e and has used the gooas ~o brought othcrwtsc than for own usc, shall, w1thout preJudtcc to any other ptovt~lon~ m th1s Act, be !table to pay by way of penalty, an amount not cxcccdmg thm.c the amount of tax due on such good~",
(22) m ~ect1on 74, m sub-scct1on ( l ), fur the words 'two lakhs', the words ·four lakh~' shall be -.ubstttutcd,
(23) after ~cct1on 74, the followmg sectiOn shall be tnserted, namely--
" 74A Voluntary dzsclo5ure of unaaountcd transauwns -(I) Any dealer who had fatled to mcludc or c;upprcsscd any turnover or
148
taxable turnover m the return flied upto 31 '· March, 2008 shall be permitted to dt~close voluntanly such supprc~scd turnover to the assessmg authonty on or before JO'h June, 2009
(2) Such dealer<; shall file ~d rew,cd return along wtth tax due thereon and a statement adm!ltmg such non-mclus10n or suppressiOn m the returns already filed
(3) Interest and penalty on the rax due on the suppressed turnover shall be wa1vcd 111 the case of such dealers ( 4) The proviSIOns under th1s c;ccuon shall not be applicable to cases already detected by any authonty under thts Act".
(24) m section 86, m sub-section (I), after clause (d). the followmg clause shall be mscrted, namely -
"(e) a member of the Institute of Company Secretancs of Ind1a wtthm the mcamng of scctton 2(2) of the Company Secretancs Act, 1980 (Central Act 56 of 1980)",
(25) m sectton 94,-
(t) 111 the margmal hcad111g, for the word "CommiSSioner", the word "Authonty" shall be substituted.
(u) 111 sub-sectiOn (I), after the word., "shall be dectded by", the words "an authonty consistmg of three Deputy CommiSSioners nom111ated by" shall be mserted;
(ui) m sub-section (2),--
(d) for the word "Commis~wner", the word "authonty"
shall be substituted,
(b) the followmg sentence ~hall be added at the end. namely-
"CommiSSioner may considenng the fact 111 Issue decide whether such orders have p;ospective operatiOn only", (Iv) 111 sub-sectiOn (5),-
(a) for the words "by the Comnm,swn~.:r", the word~ "by the authonty:' shall be substituted,
(b) the words and brackets "mcludmg Deputy CommissiOner (Appeals)" shall be omitted, ~-
I
1 .
1 . .
149
(v) after sub-sectiOn (5), the followmg sub-sectiOns shall be m<>ertcd, namely - -
"(6) If no unammous dec1s1on IS amved at by the authonty, the matter shall be referred to the Comm1ss1oner who shall dec1de the same as 1f the apphcatlon 1s filed before h1m
(7) If the order passed by the authonty mentioned m sub- sectiOn (I) IS found to be preJudiCial to the revenue, the Comm1s~1oner may exerc1se h1s powers of suo mota rev1s1on, and may cancel, amend or vary such order
Prov1ded that no order shall be passed under th1s ~ub-sect10n, until the party I'> g1vcn an opportumty of bemg heard
(8) Where the Authonty/CommiSSioncr finds on a representatiOn made to tt by any off1cer or otherw1se that an order passed by 1t was obtamed by the apphcant by fraud or mis-representatiOn of facts, 1t may, by order. declare such order to be v01d ab mllw and thereupon all the provts1ons of th1s Act ~hall apply to the applicant as 1f such order had never been made ",
(26) m sectiOn 98, m sub-sectiOn (2), the followmg prov1so shall be 111serted, namely -
"Prov1ded that, notw!thstandmg anythmg contamed m sub- sectiOn (2), the dealer who had pa1d tax on such stock under th1s Act shall not be hable to pay any tax under the Kerala General Sales Tax Act, 1963 But such dealer shall be !table to pay mterest for such belated payments under the proviSions of th1~ Act "
(27) m the SCIII:DULES, -- {a) 111 the F1rst Schedule,- (•) 111 senal No 7, 111 the entnes agamst 1t 111 column (2), after the words 'brushes', the wotd!> "111clud111g mops" shall be 111serted,
(n) after senal No 9 and the entnes aga111st 1t 111 columns (2) and (3 ), the followmg senal number and entnes shall respectively be 111serted, namely -
"9A Cement or concrete frames for doors and wmdows **** ,
34/19/2011/DTP
150
(111) after sen a I No 27 m column (I) and the cntncs agamst 11 m columns (2) and {3), the followmg scnal number and cntncs ~hall respectively be msertcd, namely -
"27A Kbad1 shvcr/rovmg ****, (1v) m senal No 35, m the cntncs agamst 11 m column (2), after the words 'palm Jaggcry', the words "and Its products" shall be mserted;
'(v) m senal No 351\, for the cntnc<; agamst It m column (2), the followmg entnes shall be substituted, namely -
"Paper bags mcludmg paper covers", (v1) after senal No 38 and the cntnes agamst 1t m columns (2) and (3 ), the followmg senal number and cntnes shall re~pect1vely be mserted, namely -
"38A Screw pmc and products of screw pme **** "
'(vn) m senal No 56, for the entnes agamst It m column (2), the followmg entnes shall be subsututed, namely--
"Products manufactured and sold by Kudumbasree umts, or by marketmg orgamsat10ns exclusively owned by Kudumbasrce umts, under brand name as notified by Government from time to t1mc, e1ther prospectively or retrospectively ",
(b) m the Second Schedule, m scnal No (I), after Item (6) and the entnes agamst It m columns (2) and (3 ), the followmg Item~ and entncs shall respectively be mserted, namely --
"(7) Articles of goldsmiths' or silversmith<;' wares and parts thereof of precious metals or of metal clad w1th prcc10us metal 7114
(8) Other articles of precious metal or of metal clad with precious metals
(9) Silver, semi-manufactured (I 0) Gold, semt-manufacturcd
(II) Waste and scrap of prcc1ous metab
(12) Gold coms
71J5
7106 92
7108 13 00
7112
****,
151
(c) m the l'h1rd Schedule,-
(1) m senal No 3, m Item (I), after sub-1tem (1) and the cntnes agamst 1t m columns (2) and (3), the followmg sub-Item and entnes shall respectively be mserted, namely --
"(J) Composite Panel **** "
(11) sen a I No 4 m column (I) and the entncs agamst 1t 10 columns (2) and (3) shall be om1tted,
(111) m senal No 18, after 1tem (5) and the entnes agamst 1t 10 columns (2) and (3), the followmg 1tem and entnes shall respectively be msertcd, namely -
"(SA) Cement pavmg block<; ****"
(tv) m <;en a! No 51 A, ttem (9) and the entncs agamst 1t 10 column (2) shall be omitted,
(v) m senal No 55, m the entnes m column (2), after the words "annual turnover", the word<; "of th1s ttem" shall be mserted, (v1) m senal No 59A, 10 the entnes m column (2), after the words "vetennary sc1ence", the words "and spares and parts thereof' shall be mserted ,
(vu) after senal No 75 and the entnes aga10st 1t m columns
(2) and (3), the followmg senal number and entnes shall respectively be mserted, namely -
"75A K1tchen Stdnds (plastic coated) **** "
(v111) after ~cnal No 79 and the entnes agam~t 1t m columns
(2) and (3), the follow10g senal number and entnes shall respectively be
•
152
"( 19) All kmds of machmcry for pnntmg and allted activities, mcludmg book bmdmg, sp1ral bmdmg, comb bmdmg, gathenng, saddle stttchmg, paper cuttmg, paper foldmg, pcrforatmg machmcs ",
(x) m senal No I 03A, after the entnes agamst, 1t m columns
(2) and (3), the followmg Note shall be mserted, namely -
"Note -Th1s entry shall be deemed to have come mto force on the I st day of Apnl, 2005 ",
(d) tn L1st A,
(1) m senal No 82, m 1tem (I) m the cntnes m colunm (2) after the words '1ron oxtdes' the words 'mcludmg red ox1dc' shall be 10sertcd and the entry agamst 1t m column (3) shaJI be om1tted,
(n) m senal No 134, after 1tem (9), and the entnes agamst 1t 10 ~olunms (2) and (3), the foJiowmg 1tcms dod cntncs shall respcct1vcly be 1hserted, namely -
"9A Tread rubber and tread pack10g stnp for rcsohng or repamng or retread10g rubber tyrcs 4008 29 40 ,", (Ill) m senal No 144, m the cntnc-. m column (2), after the word "kattad1", the word "s1lvcroak" ~hall be IO'>Crted I
8 Val!datwn -(1) Notw1thstand1ng anythmg con tamed m the Kerala Value Added Tax Act, 2003 (Act 30 of 2004) or any other law for the lime bemg m force, dunng the penod from I st Apnl, 2009 to the date of pubhcat1on of th1s Act, dunng wh1ch the declared prov1s1ons con tamed m the Kerala Fmance B11l, 2009 (Btl! No 254 of the Xllth Kerdla Legtslattve Assembly) were 10 force, anyth10g done or any act1on taken or any tax collected by vtrtue of the sa1d prov1s1ons of the sa1d B1JI shall be .]>- deemed to have been valtdly done or taken or collected under the sa1d Act and no actton shall he agamst any dealer or authonty on the ground of short levy or refund of excess tax, and tax collected or pa1d by a dealer, 1f any, shall be patd over to the Government
(2) Notwtthstandmg anythmg contamcd m the Kcrala Value Added Tax Act, 2003 (Act 30 of 2004) any exempt1on or reduct1on of tax granted by vutue of the proviMOns of the Kerala I mancc Btl!. 2009 ( Btl! No 254 of the xnth Kcrala LegislatiVe A~sembly) 10 respect of the pcnod w1th effect from I st Apnl, 2005 to the date of publtcatwn of tiHS Act, shall be deemed to have been valtdly done dnd any tax collected or pa1d by a dealer at such htgher rates shall be deemed to have been valtdly collected or pa1d and the tax so collected shall be pa1d over to the Government and shall not be refunded -'-.,
27