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THE KERALA SALES TAX (LEVY AND VALIDATION)
ACT, 1965
(President's Act, 4 of 1965) Preamble.
Sections
CoNTENTs
1. Short title, extent and commencement.
2. Interpretation.
3. Liability of dealers for tax on the purchase of copra and cashewnut kernel. '
4. Validation of levy and collection of tax under Sales Tax Act on copra and cashewnut kernel.
5. Saving.
1. ..
the General
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THE KERALA SALES TAX (LEVY AND VALIDATION)•
ACT, 1965
(Presidents' Act, 4 of 1965) Enacted by the President in the Sixteenth Year of the Republic of India.
An Act to provide for tlu levy of a tax on the purchase of copra mzd cashewnut kernel and to valzdate the levy and collectwn of such tax. In exercise of the powers conferred by section 3 of the Kerala State Legislature ( Deligation of Powers) Act, 1965 (I 2 of I 965), the President is pleased to enact as follows :-
1. Short title, extent and commencement.-( 1) This Act m~y be called the Kerala Sales Tax (Levy and Validation) Act, 1965.
(2) It extends to the whole of the State of Kerala.
(3) Sections 2 and 3 shall be deemed to have come into force on the I st day of April, 1958, and the remaining provisions of this Act shall come into force at once.
• Published m the Ketala Gazette Extraordma~y No 97 dated the 27th September, 1965.
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2. lnterpretation.-In this Act,-
(a) any reference to the General Sales Tax Act shall be construed as a reference to the General Sales Tax Act, ll25 (Travan· core-Cochm Act Xl of 1125), as if that Act had not been repealed by the Kcrala General Sales Tax Act, 1963 (Kerala Act XV of 1963) ;
(b) all expresswns used but not defined in this Act and defined in the General Sales Tax Act shall have the meanmgs respectively assi· gned to them in that Act.
3. Lzabzlzly of dealers for tax on the purchase oj copra and cashewnut' kernel.-( I) Every dealer shall be liable to pay for each year during the perio I commencing on and from the I st day of April, 1958, and ending with the 31st day of March, 1963, a tax on his turnover relatmg to the purchase of copra or cashewnut kernel for that year at the rate of four pa1se for every rupee in such turnover :
Provided that for the period commencing on and from the 1st day of October, 1958, and endmg with the 31st day of March, 1963, such tax shall, with respect to the turnover relating to the purchase of copra, be two paise for every rupee in such turnover :
Provided further that no tax shall be levied under this section on copra or cashewnut kernel 1f a tax has already been lev1ed on the pur· chase of coconut or cashewnut out of which such copra or cashewnut kernel is produced.
(2) Such tax shall be chargeable in respect of any year refer'red to in sub-section (I) at the pomt of last purchase m the State by a dealer who is not exempt from liabihty to pay such tax under ~ub-scction (3).
(3) No dealer whose total turnover relatmg to all goods in any year during the penod referred to 111 sub-section (I) is less than ten thousand rupees shall be liable to pay such tax for that year. ( 4) The p10vis1ons of the General Sales Tax Act and all notifica- tions, orders and rules issued or made thereunder shall apply in relation to the assessment and collection (mcluding refund) o! the tax levied under th1s sectron as they applied in relat1on to the assessment and collection (mcludmg refund) of any tax lev1ed under that Act.
4. Valzdatzon of levy and collection of tax under the Gmeral Sales Tax Act on copra and cashewnut kernel.-( I) Notwithstanding any JUdgment, decree or order of any court, tnbunal or other authority, all taxes levied, assessed or collected or purported to have been levied, assessed or collec- ted under the General Sale~ Tax Act durmg the per01d commencing on and from the 1st day of Apnl, 1958, and endmg with the 31st day of March, 1963, on the pure hase of copra or cashew nut kernel shall be deemed to have been vahdly levJed, assessed or collected m accordance w1th law ; and accordingly-
( I) no su1t or other proceeding shall be maintained or conti- nued in any court, tnbunal or other authority for the refund of any such tax paid under the General Sales Tax Act ;
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(ii) no court shall enforce a decree or order directing the re- fund of any such tax paid under the General Sales Tax Act ;
(iii) any such tax assessed under the General Sales Tax Act before the 1st day of April, 1963, but not collected, may be recovered in the manner provided under that Act and the rules made thereunder ;
(iv) any such tax not assessed under the General ~ales Tax Act before the 1st day of April, 1963, may be assessed within three years of the date of publication of this Act and recovered in the manner provi- ded under the General Sales Tax Act and the rules made thereunder.
(2) For the removal of doubts it JS hereby declared that nothing in sub-sertion (I) shall be construed as preventing any person from claiming the refund of any amount pa1d by him in excess of the amount due from him by way of tax on the purchase of copra or cashewnut kernel under the General Sales Tax Act.
5. Saving.-Nothing contained in this Act shall render any person liable to be convicted of an offence in respect of anything done or omit• ted to be done by him before the date of publication of thJS Act if such act or omission would not be an offence under the General Sales Tax Act but for the provisions of this Act.
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