Kerala act 017 of 1988 : The Kerala Finance Act, 1988 (Act 17 of 1988)

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Reg. No. KL{rV(N)f12

1988

~lEMlL~ ·~b\il~IT~

EXTRAORDINARY

PUBLISHED BY AUTHORITY

) '28th July 1988 Vol. XXXIII] Triwndrum, Thursday, - [No. 657 6th Sravana 1'10

GOVERNMENT OF KERALA

Law (Legislation-A) Department

NOTIFICATION

• No. 5359jLE>g. A2J881Law. Dated, Trivandrum, 28th July, 19881 6th Sravan(J,, 1910.

'1. The following Act of the Kerala State Legislature is hereby ~ published for ~eral information. The Bill as passed by the Legislative Assembly received tl1e assent of the Governor on the 28th day of July, 1988.

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By order of the Governor,

P. GOPINATHA PILLAI,

Special Secretary ( Lau•). I'RUfi'ED AND PUBLISHED BY 'IHE S. G. P. AT THE GOVD\NMENT PRESS, TRlVANDRUM1 1988

33/3182/MC.

ACT 17 OF 1988

THE KERALA FINANCE Acr, 1988 An Act to give effect to certcin financial proposalf nf th4 Govmumnt of Kerala for th4 finanrial year 1988-89. ·

Preamble.-WHEREAS it is expedient. to give effect to certain financial proposals of the GOvenunent of Kerala for the fmancial ycat" 1988-89; BE it enacted in the Thirty-~nth Y ~ar of the Republic of India as follows:-

1. Short title and commmcemmt.-( I) This Act may be called the Kerala Finance Act, 1988.

(2) It shall be deemed to have come into force on the 1st day of April, 1988.

2. Amerulmmt of Act 15 of 1963.-In the Kerala General Sales Tax Act, 1963 (15 of 1963),..:...

(1) after sub-section (4) of section 13, the fol!owing sub-section shall be inserted, namely:-

\. ' "(5) Notwithstanding anything contained in the foregoing sub- n._ sections, an authorised retail or wholesale distributor dealing exc13sivel in palmoline and rationed articles (rice; wheat, sugar and kerosene under the Kerala Rationing Order, 1966, shall not be liable to -get • f registered under this Act.".

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(2) for sub-section (1) of section 14, the following sub-section shall be substituted, namely:-

"(1) An application for ~egistration shall be made to such authority, in such manner and within such period as may be prescribed and shall be accompanied by a fee as specified below: · .

(a) where the total turnover is less than three lakhs rupees . 33/3182/MC

Fifty rupees •

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(b) where the total . turnover is three Jakhs rupees and above but is less than ten lakhs rupees

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Orte hundred rupees Two hundred and fifty rupees";

(3) in sub-section ( 4) of section 17, for the words "two lakhs rupees", the words, "three lakhs rupees" shall be substituted. • ( 4) in the First Schedule,-

( a) in column (4) against Serial Number 37, for the figure "6", the figure "8" shall be substituted;

(b) for the entry in column (2) against Serial Number 57, the following entry shall be substituted, namely:-

' "Cooked food including

beverages not falling

under entry 76A of this

Schedule sold or served

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(i) hotels and/or restau- rants, the turnover in respect of which is twenty lakhs rupees and above; and

(ii) bar attached hotels and/or restaurants.";

(c) after Serial Number 76 and the entries relating thereto, the followmg Serial Number and entries shall be inserted, namely:-

"76A.

w. Foreign liquor and liquor ( 1) other than arrack and toddy

At the point of sale by the Kerala :State Beverages (Ma- nufacturing and Marketing) Corporation, Limited and at the point of first sale in the State by a dealer who is liable' to tax under section 5 except where the sale is to the Kcrala State Beve· ragesJ (Manufacturing and Marketing) Corporation, Limited. 75";

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(2) At the point of salo in the State by a dealer who ia liable to tax under section 5 in respect of stock held by him as on 31st day of March, 1988 which had suffered tax on or before that date at the fu ~>t ,ec?int of levy as per the Fifth Schedule. 15"· • b.'xplanation /.-"Foreign liquor"

means any liquor manufactured in any country other than India and brought to India.

Expla1111tion /l.--"Liquor, oeans and mcludes toddy, wine, brandy, champagne, sherry, rum, gin, whisky, beer, cider; cocoa brandy, arrack and all other distilled or spirituoUs or fermented beverages brought into or produced or manu- factured in the State.";

(d) )n column (3) against Serial Number 77, for the abbreviation

"do.", -the following shall be substituted, namely:-

"At the point of first sale in the State by a dealer who is liable to tax under section 5" ·

(e) in column (4) against Serial Number 86, for the figure the figure !'6" shall be substituted;

(f) in Serial Number 88,-

"4-" )

"") (i) in the entries in column (2), the words "mosaic tiles, mosa1c chips" shall be omitted; aad ·

(ii) for the figures "15" in column (4), the figures "20" shall be ~ _ substituted. f

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(g) after Serial Number 123 and the entries relating thereto, the followmg Serial Number and e~tries shall be inserted, namely:-

"123A. Mosaic tiles and mosaic chips.

At the point of first sale in the .State by a dealer who is hable to tax under section 5. 15"

(h) in Serial Nwnber 140, after item (xxii) and the entries against it, the following item and entries shall be added, namely:-

,, (xxill) Lubricating oil, grease,

brake fluid, transformer

oil and other quenching

. oils. At the point of first sale in the State by a dealer who is liab)e to tax under section 5. 12";

(i) for the entry in column (2) against Serial Number 16,1, the following sb.all be substituted, namely:-

"Rubber, that is to say,-

(a) Raw rubber latex, dry ribbed sheet of all RMA grades, tree lace, earth scrap; ammoniated latex, preserved latex, lateX concentrate, centrifuged latex and all other qualities and grades of latex ex~ept Raw rubber latex; dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber; and • ,

(b) Reclaimed rubber, all grades and qualities.";

(j) after Serial Number 167 and the entries relating thereto, the following Serial Nwnber and entries shall be inserted, namely:-

"167A. Shampoo At the· point of first sale in the State b}' a

~- dealer who is liable to tax under section 5. 15"; _)

(k) in the entries in colwnn (2) agaimt Serial Number 172, the words ''including shampoo" shall be omitted;

(1) in the entries in column (4) against Serial Number 189, for the figures "10", the figures "15" shall be substituted;

(m) in column (2) against Serial Niunoer 197, after the words "Tita• nium dioxide", the words "not falling under entry 197A" shall be added; r, ~~... J .;'"

~· ,, (n) after Serial Number 197 and the entries relating thereto, the fofh•wing Serial Number and entries shall be inserted, namely:-

• .. dealer who is liable to tax under section 5 . 15'"· '

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(5) in the "Fifth Schedule, Serial ·Numbers 2. 4 and 5 and the entries relating thereto shall be omitted;

3. Amendment ~Act 20 of 1978.-In the Kerala Additional Sales Tax Act, 1978 (20 of 1978), in sub-sec~ion (I) of section 2, for the words "twenty • per cent", the words "twenty,.five per cent" shall he substituted.

4. Amendment of Act 19 of 1976.-In the Schedule to the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976),-

(1) in Serial Number 3, in the entries under the heading

"rate of quarterly tax" r~lating to sub-classes (c) to (r) ~ respect of the vehicles specified under-the heading "Class of vehicle",-

(a) for the figures "160.00" against sub-class (c), the figures "200.00" shall be substituted; ' (b) for the figures "210.00" against sub-class (d), the figures "26o:oo" shall be substit~ted;

(d) for the figures "330.00" against sub-class (f), the figures "410.90" shall be substituted;

(e) for the figures "435.00'' against sub-class (g), the figures "540.00" shall be substituted;

(f) for the figures "540.00" against sub-class (h), the · figures "680.00" shall be substituted;

(g) for the figures "660.00" against sub-class (i), the figureS "830.00" shall be substituted; figures

figures

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(h) for the figw·es "710.00" agai9st SUb-class {j), the

"890.00" shall be substituted; •

(I) for the figures "800.00" against sub-class (k), the

"1000.00" shall be ~ubstituted;

(j) for the figures "890.00" against sub-class (1), the figures "1110.00" shall be substituted;

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(k) for the figures "975.00" against sub-clr.ss (m), the tl gures "1220.00" shall be substituted;

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(1) for tho figw'ee "1050.00" against sub-claao en), the figure& "1310.00" shall be substituted;

(m) for the figures :'1125.00" against sub-class ( o), the • 'figures "1410.00" shall be substituted;

(n) for the figures "1200.00" against sub-class (p), the figures "1500.00" shall be substituted;

(o) for the figures, abbreviations and words "1200.00 plus Rs. 25 for every 250 kg or pe.rt thereof in excess of 15000 kg"

against sub-class (q), the figures, abbreviations and words "1500.00 plus Rs. 30 for every 250 kg or part thereof in excess of 15000 kg", shall he substituted;

(p) for the figures "120.00" againSt sub-class (r) (ii), the figures "150.00" shall be substituted;

(q) for the figures "165.00" against sub-class (r) (iii), the figures "210.00" shall be substituted;

(r) for the figures "225.00" against sub-class (r) (iv), the figures "280.00" shall be substituted;

(s) for the figures "300.00" against sub-class (r) (v), the figures "380.00" shall be substituted;

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(t) for the figures "390.00" against sub-class (r) (vi), the figures "-i90.00" shall be substituted;

(u) for the figures "480.00" against sub-cla:~s (r) (vii), _). the figures "600.00" shall be substituted;

(v) for the figures "580.00" against sub-cla.ss (r) (viii), the figures "730.00" shall be substituted;

(w) for the figures "615.00" against sub-class (r) (IX), the figures "770.00" shall be substituted;

(x) for the figures "665.00" against the figures "~30.00" shall be substituted; sub-class (r) (x),

(y) for the· figures "7 40.00" against sub-class (r) (xi)' the figures "9~.00" shall be substituted; the

(z) for the figures "790.00" against figures "990.00" shall be substituted i sub-class (r) (x.ii), ~

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(al) for the figures "840.00" against sub-class (r) (:dii), the figures "1050.00" shall be substituted; (a2) for the .figures "900.00" against sub-class (r) (xiv), the figures "1130.00" shall be substituted; (a3) for the figures, abbreviations and words, "900.00 plus Rs. 25 for every 250 kg. or part thereof in excess of 15000 kg.", against sub-class (r) (xv), the figures, abbreviations and words

"1130.00 plus Rs. 30 for every 250 kg. or part thereof in excess of 15000 ~g.", shall be substituted;

(2) in Serial Number 4,-

(A) in the entries under the heading "Rate of quarterly tax" relating to sub-classes (i) (c) to (i) (e), in respect of the vehicles, specified lll}der the heading "Class of vehicle",-

(a) for the figures "75.00" against sub-class (i) (c), the figures "100.00" shall be substituted;

(b) for the figures "100.00" against sub-class ~i) (d), the figures "150.00" shall be substituted;

(B) for sub-class (ii) under the heading "Class of vehicle"

and the entries relating thereto under the heading "Rate of quarterly tax", the following shall be substituted, namely:-

" (ii) Tourist Motor Cabs 200.,;

(3) In Serial Number 6A,-

(a) in the entries under the heading "Rate of quarterly tax"

relating to sub-classes (a) to (c) in respect of"the vehtcles, specified under the heading "Class of vehicle",-

(i) for the figure~ "67 .50" against sub-class (a), the ·figures "75.00" shall be substituted;

(ii) for the figures "82.50" against sub-class (b), the figtl!eS "100.00" shall be su~tituted;

(iii) for the figures "105.00" against sub-class (c), the figures "125.00" l:Jl•all be substituted;

(b) after sut-class (c) under the heading "Class of vehicle"

and the entrie6 rGlating thereto under the heading "Rate of

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"' quarterly tax" the follQwing sub-class and entries .shall respectiwly be inserted, namely:- .

"(d) weighing more than 2250 kg. unladen 125.00".

5. Amendment of Act 13 of 1961.-In the Kerala. Land Tu Act, 1961 (13 of 1961), in section 6,-

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

"(1) Subject to the provisions of sub-section (2) and section 7, the basic tax charged and levied under section 5 shall be,-

(a) where the aggregate extent of land held' by a land holder does not exceed eight ares .in Pancha.yat area,· six ares in Township or Municipal a.r€:8. and· two ares in Corporation area, a.s the case may be, at the.ra.te of four rupees ninety-four paise per hectare per annum; '

(b) where the aggregate extent of land held by a land holder ·exceeds the limit specified in clause (a.), at the rate 01 twenty-fo'!ll" rupees seventy paise in Panchaya.t area., sixty-one rupees seventy-five paise in TownBhip or Municipal area and one hundred and twenty-three rupees fifty paise in Corporation ~ per hectare per annum, as the case may be.";

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

{a) in the opening paragraph, for the 'words "twenty-four rupees and seventy paise or, as the case may be, one hundred rupees per hectare per annum" the words "five times the basic tax on such land per hectare per arumm" shall be substituted;

(b) in the firsi proviso, for the words; •'a.t the rate of four rupees and ninety-four paise or, as the. case may ·be, twenty rupees' per hectare per annum" the words, figure and brackets

"at the rate per hectare per annunrepecifted in sub-seetion (1) u may be> applicable to such land" shall be substituted;

(c) in the second proviso, in clause· (b),- ( i) for the words "at the rate of four rupees and ninety-four paise or, as the case may be, twenty rupees per hectare per annum on such land," the words, figure and brackets "at the rate per hectare per annum specified in su~section (1) as may be applicable to such land," shall be substituted;

(ii) for the words •:twenty-four rupees and seven~ paise or, as the case may be, one hundred rupees per hectare per annum," the words ".five times the basic tax per hectare per annum nn such land," shall be substituted.

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