,r
THE
KERéLA
FINANCE
ACT,
1990
(Act 22of
1990)
CONTENTS
Preamble Section:
1/
Short 'itle and commencement
THE KERALA FINANCE
ACT,
1999' (Acl 22
01'1990) An Act (0
gzre cficl Io
mlaznfinannd [impamls of [/106005171711011
qf
Kemla
for the financmlym
1990-91. '
Preamble.— WHEREAS
it is
expedient
to
give
effect to certain financial proposals oftheGovernmentofKeralaforthefinancialyear1990-91 BE it
enacted in the
Forty-first
Yearof
the
Republic of
India as
follows:
1. Short ml: and
camnmimnenl.—(1)
This
Act
may be called
the
Kcrala Finance Act,
1990.
.
o.
(2)
Itshallbe
deemed tohavecome into
forceon thelst day of
April
1990.
2. Amendment
of
Act 15
af
1963,——In the
Kcrala General Sales Tax
Act,
1963
(15 of
1963),
in section
5,——
(a) incluase
(i) of
sub-sectiorl (2A) in the
opening paragraph, for the words "one
perccmum",
the words "one and ahalf
percentum"
shall be
substituted; '
(b) insub-section
(3), forthe
words
"component parts or
packing materials"
occurring
in two
places, the
words '
component parts,
containers '
or
packin'g
materials" shall be Subsututcd. *
Received the
assent of
the Governor on the
25th
day ofJuly,
1990 and published IntheKerala Gazette
Extraordmay N0. 736datedthe
25th"
July
1990.
34)1513[91|MC.