Preamhle Sectwns
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THE KERALA FINANCE ACT, 1010
(ACT 10 OF 2010)
CONTENTS
Short utle and Commencement Amendment of Act I I of 1957 Amendment of Act 1 7 of 1959 Amendment of Act 15 of 1963 Amendment of Act 19 of 1976 '
Amendment of Act 32 ofl976 Amendment of Act 1 S of 1991 Amendment of Act 30 of2004 Vahdatlon
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ACT 10 OF 2010
TilE KERALA FINANCE ACT, 20 10* An Act to gzve effect to certam financwl proposals of the Government of Kerala for the Fznanczal Year 2010-2011
Preamble -WHI:.REAS, 1t 1s exped1ent to g1ve effect to ccrtam financial proposals of the Government of Kerala for the Fmanc1al Year 20 I 0-2011, BE It enacted m the Sixty-first Year of the Republic of India a~ follows - Short lltle and commencement --{1) Tins Act may be called the Kerala F mance Act, 2010
(2) Save as otherw1se prov1ded m th1s Act,-
(a) sub-clauses (1), (111) and (1v) of clause (b) and sub-clauses (1) and
(11) of clause (c) of sub-section (21) of sectiOn 8 shall be deemed to have come mto force on the 1st day of Apnl, 2005,
(b) sub-clause (111) of clause (c) of sub-sectiOn (21) of sect1on 8 shall be deemed to have come mto force on the 1st day of Apnl, 2007,
(c) clause (1) of sub-section (3) of sectiOn 4 and clause (11) of sub-sect1on (10) of sectiOn 8 shall be deemed to have come mto force on the I st day of Apnl, 2008,
(d) clause (1) of sub-sectiOn (4) of section 4 shall be deemed to have come mto force on the 1st day of Apnl, 2009,
(e) sub-clause (1v) of clause (a) and sub-clause (vm) of clause (b) of sub-sect1on (21) of section 8 shall be deemed t{) have come mto force on the 18th day of September, 20~ ,
(f) clause (1v) of sub-sect10n (4) of sectiOn 8 shall b'! deemed to have come .mto force on the 13th day of November, 2009, ,
(g) clause (IX) of sub-sectiOn (3) of secbon 3, 1tem (r) m senal number J·(1) of clause (1) and clause (11) of sub-sectiOn (3) of section 5, clause (111) of sub-sectiOn (2) of section 6, and section 9 shall come mto force at once; and
(h) the remammg prdv1stons of th1s Act shall be deemed to have come mto force on the I st day of Apnl, 20 I 0 · * Rece1ved the assent of Governor on 28th July, 2010 and pubhshed m the Kera1a Gazette Extraordmary No 1702 dated 28th July, 20 I 0
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2 Amendment of Act 11 of 1957-In the Kerala Surcharge on laxes Act. 1957 ( 11 of 1957),- _),~
(1) m section 3A,-
(I) m sub-sect10n (3 ), for the figures, words and symbol "30th September, 2008 or on such- date as may be notified by the Government", the figures, words and symbol "31st December, 20 I 0 " shall be substituted ,
(n) for sub-section (4), the followmg sub-sectiOn shall be substituted, namely:-
"(4) On receipt of an apphcatwn under sub-sect1on (3), the assessmg authonty shall venfy the same and mtimate th'e amount due to the assessee and thereupon the assessee shall remit the amount m lump sum or m three equal mstalments, on or before 31st Decem be~ 2010
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Provided that notwithstandmg anythmg contamed m th1s sect10n, where,
(a) after the last date for filmg optiOn, the Government have not1fied a
"""'· further date under sub-sectiOn (3), and ·
(b) If an apphcant had filed hts optiOn earher and remitted at least one JDStalment, but had fa1led to remtt the balance amount due and hts earher optton was revoked by the assessmg authonty,
on fumishmg of a fresh opt10n, the amount paid under the earher opt10n snail be treated as the amount paid under the subsequent opt10n ".
(2) m section 3B,-
(I) In sub-sect~on (2), for the figures, words and symbols "30th j ... September, 2009 or on such date. as may be nottfied by the Government", the J figures, words and symbols "31st December, 2010 " shall be substituted,
(n) for sub-sectiOn (3), the followmg sub-section shall be substituted, namely.-
"(3) On receipt of an appltcat10n under sub-sectiOn (2), the assessmg authonty shall venfy the same and mt1mate the amount due to the assessee and thereupon the _assessee shall remit the amount m lump sum or m three equal JDStalments on or before 31st December, 20 I 0
"Provtded that notw1thstandmg anythmg contamed m th1s sectton, where, --4/
(a) after the last date for filmg opt10n, the Government have notified a ,' further date under sub-section (3), and
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(b) 1f an applicant had filed h1s opt1on earlier and rem1tted at least one mstalment, but had faded to remit the balance amount due and h1s earher option was revoked by the assessmg authonty,'
on fum1shmg of a fresh opt10n, the amount pa1d under the earher optton shall be treated as the amount pa1d under the subsequent opt1on "
3 Amendment of Act 17 of 1959 -In the Kerala Stamp Act, 19~9 ( 17 of 1959),-
(I) after sect1on 30, the followmg sectiOn shall be mserted, namely -,
"30A No surcharge on stamp duty -Notw1thstandmg anythmg contamed m the Kerala Panchayath Raj Act, 1994 (13 of 1994) or m the Kerala Mumc1pahty Act, 1994 (20 of 1994), no surcharge on stamp duty shall be levted and collected on any mstrument by a Grama Panchayat, Mumc1pahty or Mumctpal Corporation",
"(2) m sectton 45A,-. {t} tn sub-sect1on ( 1 ), the words and symbols "other than an tnstrument of part1t1on, settlement or gtft among members of a famtly," shall be omttted,
(11) m sub-sectiOn (3 ), for the words "the mstrument shall be duly regtstered", the words "he shall duly reg1ster such mstrument and certtfy by endorsement on the mstrument under hts seal and s1gnature that proper stamp duty has been charged and patd" shall be substttuted,
(3) tn the SCHEDULE,-
(1) tn senal number 5, m-clause (d), for the entnes agamst 1t m column (3), the followmg entnes shall be substituted, namely-
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"One hundred rupees",
(u) m senal number 6 for sub-clause (a) and (b) the ,followmg shall be substituted, namely -
"(I) (u) If the amount secured 1s up to rupees 5 lakhs
If th~ amount secured exceeds rupees 5 lakhs but does not exceed rupees 20 lakhs
0 5% of the amount
0 5% of the amount
subject to a maxtmwn
of rupees 5,000
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If the amount secured excel!ds rupees 20 lakhs but docs not exceed rupees 50 lakhs If the amount secured exceeds rupees 50 lakhs
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0 5% of the amount
subject to a max1mwn
of rupees 10,000
0 25% of the amount
subject to a mm1mum
of rupees 20,000 and
a maxunwn of rupees
25,000" '
(111) m senal number 21, for the entncs m column (3 ), the followmg entnes shall be substituted, namely -
"Seven rupees for every rupees 100 or part thereof of the fatr value of the land or the amount or value of the cons1derat10n for such conveyance, wh1chever IS h1gher ",
(1v) for senal nwnber 22 and the entnes agamst 11 m columns (2) and (3), the followmg senal number and entnes shall respectively be substituted, namely:-
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"22 Conveyance as defmed by sectiOn 2(d), not bemg a
• transfer charged or exempted under No 55 of Immovable property Situated,- (!) w1thm t h.e
Mumc1paht1es/ Townsh1ps/ Cantonments other than Corporations
(11) w1thm the Mumc1pal Corporations
E1ght rupees for every rupees I 00 or patt thereof of the fa1r value of the land or the amount or value of the cons1derat10n f
N me rupees for every rupees I 00 or part thereof of the fau value of the land or the amount or value of the cons1derat1on for such conveyance, . wh1chever IS h1gher",
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{v) m senal number 29, for the entnes m column (3), the followmg y entnes shall be substituted, namely:-
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"The same duty as a conveyance (No. 21 or 22 as the case may be) for the farr value of the land or for the amount of the constderatton, whichever IS h1gher, of the property of the greater value as set forth tn such mstrument ", {vt) for senal number 31 and the entnes agamst It m columns (2) and (3), the followmg senal number and entnes shall respectively be substituted, namely·-
"31 Gtft - mstrument not bemg a settlement or wall or transfer,
(1) where the g1ft IS m favour of father, mother, husband, wtfe, son, daughter, brother or stster of a person
{n) m any other case
(vtl) m senal number 42,- Two rupees for every rupees I 00 or part thereof of the fa1r value of the land or the value set forth tn the mstrument, whtchever IS lugher. The same duty as a conveyance (No 21 or 22 as the case may be) ";
(a) m clause (1), for the entnes m column (3), the followmg entnes shall be substituted, namely -
"One rupee for every rupees 100 or part thereof of the amount of the value or fatr value of the separated share or shares of the property, whichever ts htgher ",
(b) m clause (u), for the entnes m column (3), the followmg entnes shall be subsbtuted, namely - 1
/8781201110TP
"SlX rupees for every rupees 100 or part thereof of the amount of the value or fau value of the separated share or shares of the property, wh1chever IS lugher ",
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(c) for the ex1stmg explanation th~ followmg shall be sub!>tJtuted, namely·-
"Explanatwn -Famlly means father, mother, husband, w1fe, son, daughter, brother, s1ster and legal heJrS of the deceased children, 1f any, as the case may be "
(v111) m senal number 44,--
(a) m clause (a), for the entnes m column (3), the followmg entnes shall be substituted, namely --
"F1fty rupees ",
(b) m clause (b), for the entncs m column (3), the followmg entnes shall be substituted, namely --
"One hundred rupees",
(c) m clause (c), for the entr1es m column (3), the followmg entrJes shall be substituted, namely --
"1 hree hundred rupees",
(d) m clause (d), for the entnes m column (3), the followmg entnes shall be substituted, namely -
"One thousand rupees",
(e) m clause (e), for the entnes m column (3), the followmg entr1es shall be substituted, namely -
"The same duty as a conveyance (No 21 or 22 as the case may be) for the fa1r value of the land or for the amount of the consJderatJon, wh1chevcr JS h1gher ",
(f) m clause (f), for the entncs m column (3), the followmg entnes shall be substituted, namely -
"I he same duty as a conveyance (No 21 or 22 as the case may be) for the farr value of the land or the amount of consJderatiOnlestJmate, wh1chever 1s h1gher ",
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(g) m clause (g), for the entnes m column (3), the following entnes shall be substituted, namely --
"Rupees three hundred for each person authonsed ",
(1x) m senal number 48, for clauses (a) and (b), the followmg clauses shall be substituted, namely -
"(a) When such release One rupee for every rupees 100 or operates 10 favour of part thereof of the amount or value of father, mother, hus9and, the property or cla1m or faiT value of w1fe, son, daughter, the land of wh1ch the nght IS brother or s1ster of a rehnqUJshed m proportion to the nght person rehnqUJshed or cons1derat10n for the
release, whichever '" h1gher ", .
(b) m any other case The same duty as conveyance (No 21 or 22, as the case may be) for
such amount or value of the property or cla1m or fa1r value of the land of
• wh1ch the nght IS rehnqu1shed m proportion to the nght relmqUJshed or cons1derat10n for the release, whichever IS h1gher "
(x) m senal number 51, for· clause (a) and the entnes agamst 1t m columns (2) and (3 ), the followmg clause and entnes shall respectively be substituted, namely -
''(a) mstrument -of
(mcludmg a deed of dower),
(1) where the settlement IS 10 favour of father, mother, Rupees two for every rupees I 00 or part thereof of the fau value of the land or the value set forth m such husband, w1fe, son, daughter, brother or Sister of a person mstrument, whichever IS higher
(n) m any other case The same duty as Bottomry Bond (No 14) for a sum equal to the amount or value of the property settled as set forth m such mstrument or fa1r value of the land, wh1chever IS h1gher
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Exempuon. Deed of dower executed on the occaswn of a marnage between Muhammadans ·
"Where an agreement to settle ts stamped w1th the stamp requued for an mstrument of settlement and an mstrument m pursuance of such agreement IS subsequently executed, the duty on such mstrument shall not exceed five rupees "
4. Amendment of Act 15 of 1963 -In the Kerala General Sales Tax Act, 1963 (15 of 1963),-
(1) for sectiOn 7, the followmg sect1on shall be substituted, namely--
"7 Payment of tax at compounded rates -Notw1thstandmg anythmg contamed m sub-section (2) of sect1on 5, any bar attached hotel, not bemg a ..,, star hotel of and above four star hotel, hentage hotel or club, may, at 1ts opuon, mstead of paymg turnover tax on fore1gn hquor m accordance w1th the sa1d sub- section, pay turnover tax on the turnover of fore1gn hquor calculated at the rates m clauses (a) or (b) of Items (1) and (u), respectively, wh1chever IS hlgher,-
(t) m respect of a bar attached hotel of and below two star,
(a) at one hundred and forty per cent of the purchase value of such hquor, 10 the case of those s1tuated wtthm the area of a mumctpal corporation or a mumc1pal counc1l or a cantonment, and at one hundred and durty five per cent of the purchase value of such hquor, m the case of those sttuated m any other place, or
(b) at one hundred and fifteen per cent of dte h1ghest turnover tax payable by tt as conceded m the return or accounts or the turnover tax patd for any of the previOus consecutive three years, and
(u) 10 respect of a bar attached hotel of three stars,
(a) at one hundred and etghty per cent of the purchase value of such hquor, m the case of those s1tuated w1thm the area of a mumc1pal corporation or a mumc1pal counctl or a cantonment, and at one hundred and seventy per cent of the purchase value of such hquor, m the case of those Situated m any oilier place, or
, (b) at one hundred and twenty f1ve per cent of the· h1ghest turnover tax payable by It as conceded m the return or accounts or the turnover tax pa1d for any of the prev1ous consecutive three years",
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(2) m sect1on 17,-
(1) 10 sub-sectton (6), for the fourth prov1so, the followmg prov1so shall be substituted, namely -
"Prov1ded also that the assessment relatmg to the years upto and mcludmg the year 2004-05 pendmg as on 31st March, 2010 shall be completed on or before the 31st day of March, 20 II
Prov1ded further that m cases where any assessment completed under th1s Act has been reopened with the perm1ss1on of the CommiSSIOner, the tune hm1t mentiOned m sectton 19 shall not apply ''
{n) m sub-Section {8)-
(a) for the first prov1so, the follow10g prov1so shall be substituted, namely-
"Prov1ded that all such assessments or reassessments pendmg as on 31th March, 20 I 0 shall be completed on or before 31st March, 20 II ",
(b) for the tlurd·prov1so, the followmg prov1so shall be substituted, namely-
"Prov1ded also that all such mod1fied assessments or mod1fied reassessments or remanded assessments pendmg as on 31st March, 20 l 0 shall be completed on or before 31st March, 2011.",
(3) m section 23B,- .....J (1) m sub-sect1on ( 1 ), for the words "due under the Act", the words, ~ " figures and brackets "due under th1s Act or the Central Sales Tax Act, 1956 (Central Act 74 of 1956)" shall be substituted ..
(11) 10 sub-sectton (3), for the figures, words and symbols "30th September, 2008 or on such date as may be notified by the Government", the figures, words and symbols "31st December, 2010 " shall be substituted ;
(111) for sub-sectton (4), the followmg sub-sect1on shall be substituted, namely-
"( 4) On rece1pt of an appltcat1on ul\der sub-sectiOn (3 ), the assessmg authonty shall venfy the same and mtimate the amount due to the assessee and thereupon the assessee shall remtt the amount m lump sum or m three equal mstalments on or before 31st December, 2010
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Provtded that notwtthstandmg anythmg contamed m this sectton, where,
(a) after the last date for fihng opuon, the .Government have notified a further date under sub-sectiOn (3), and
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(b) tf an apphcant had filed hts opt10n earher and remttted at least one 10stalment, but had fatled to remtt the balance amount due and hts earher optiOn was revoked by the assessmg authonty,
on fumtshmg of a fresh optwn; the amount patd under the earher option shall be treated as the amount patd under the subsequent opt1on ",
(4) 10 sectton 23BA,-
(t) m sub-sect1on (1 ), for the words "due under the Act", the words, figures and brackets "due under thts Act or the Central Sales Tax Act, 1956 (Central Act 74 of 1956)" shall be substituted ,
(11) m sub-sectton (2), for the figures, words and symbols "30th September, 2009 or on such date as may be nottficd by the Government", the figures, words and symbols "31st December, 20 I 0 " shall be substituted,
(111) for sub-sectiOn (3), the followmg sub-sectiOn shall be substituted, namely- •
"(3) On recetpt of an appltcattOn under !>ub-sect1on (2), the assessmg authonty shall venfy the same and mttmate the amount due to the assessee and thereupon the assessee shall remtt the amount m lump sum or m three equal mstalments on or before 31st December, 20 I 0 Provtded that notwtthstandmg anythmg contamed m thts sectton, where,
(a) after the last date for filtng optton, the Government have notified a further date under sub-sectton (3}, and
(b) tf an apphcant had ·filed hts option earher and remttted at least one mstalment, but had fatled to remtt the balance amount due and hts earlter optton wlls revoked by the assessmg authonty,
on fumtshmg of a fresh optton, the amount patd under the earlter optiOn shall be treated as the amount patd under the subsequent optiOn",
(5) m the SCHEDULE, 10 senal number "2 Foretgn Ltquor",-- {t) 10 item "(t) Beer and wme," for the figure "60" under the headmg
"Rate of tax (per cent)," the figure "50" shall be substttuted,
(n) m ttem "(n) Other than Beer and wme," for the figure "90" under the headmg "Rate of tax (per cent)," the figur:: ;• I 00" shall be substttuted
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5 Amendment of Act 19 of 1 9 7 6 -In the Kerala Motor Vehtcles Taxation .X Act, 1976 (f9 of 1976),-
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( 1) m sect ton 3,--
(1) 1n sub-sectwn (I), for the second provtso, the followuig prov1so shall be substituted, namely -
"Prov1ded further that m respect of a new motor vehtcle of any of the classes spectfied m Item numbers 1, 2, 6, I 0(111) and II of the Schedule to th1s Act, there shall be lev1ed from the date of purchase of the veh1cle one-time tax at the rate spec1fied m Annexure I, at the t1me of first registration of the veh1cle and thereafter tax shall be levJed at the t1me of renewal of such veh1cle at the rate specified m the Schedule as per fourth prov1so to sub-sectton (I) of sectwn 4 ",
(11) after the th1rd prov1so the followmg prov1so shall be mserted, namely-
"Prov1ded also that m re~pect of new autonckshaws specified m
•tern number 7(•)(b) of the Schedule to th1s Act, there shall be lev1ed from the date of purchase of the new veh1cle, a tax m advance for a penod of five years at the rate spec1fied m Annexure II, at the nme of first registration of the vehtole and thereafter tax shall be lev1ed for 5 years or for one year at the ntte spectfied m the seventh prov1so to sub-sectwn (I) of section 4 ",
(2) m sectiOn 4, m sub-sectiOn (l ), for the s1xth prov1so, the followmg prov1sos shall be substituted, namely -
"Provtded also that the owner or a person hallie to pay tax m respect of velucle spec1fied m 1tem numbers I, 2, 6, 7(1)(b), I O(m) and II of the Schedule to thts Act shall not be hable to pay any penod1cai mcrease m tax dunng the penod for wh1ch he has pa1d tax for such veh1cle Prov1ded also that the owner or a person hable to pay tax m resp~ct of autonkshaws spec1fied m Item number 7{•)(b) of the Schedule shall have an option .to rem1t tax m lump sum for 5 years at the rate specified m Annexure II or to rem1t tax for one year at the rate spec1fied m 1tem number 7(1){b) of the Schedule ",
(3) m the SCHEDULE,-
(1) for senai number "3 Goods Carnages" and the entnes related thereto m columns (I), (2) and (3), the followmg senal number and entnes shall respectively be substituted, namely -
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"3. Goods CIIITiDges )(
(i) Goods C11rriqes other th11n those fitted with tipping mechanism
(a) Motor Cycle 300 Kg m gross trucks not vehtcle 13500 exceedmg wetght
(b) Vehtcles 1000 Kg "
22000
not exceedmg
(c) Vetucles 1000 Kg but not 1500 Kg , 42000 exceedmg exceedmg
(d) " 1500 Kg " 2000 Kg .. 55000
(e) " 2000 Kg " 3000 Kg 70500 -{ " .......
(f) " 3000 Kg " 4000 Kg 84000 "
(g)
, 4000 Kg " 5500 Kg 121000I I ,
(h) " 5500 Kg" 7000 Kg 143000 ,
(t) " 7000 Kg " 9000 Kg 1760.00
( ,
(J) • 9000 Kg " 9500 Kg 137000
" "
(k) 9500 Kg " 10500 Kg 209000 , .,
(l) 10500 Kg .. 11000 Kg 231000
"
,
(m) 11000 Kg. .. 12000 Kg 253000 , ..
(n) 12000 Kg " 13000 Kg 275000 ..h .. , ,._,
(o) 13000 Kg " 14000 Kg 297000 , "
(p) 14000 Kg " 15000 Kg 308000
" "
(q) 15000 Kg 20000 Kg " 308000 + Rs
" " I I 0 for every
250 Kg or part thereof tn excess of
15000 Kg
(r)
"
20000 Kg • 5280 00 + Rs 220 for every '..ot, 250 Kg or part 'I , . thereof 10 ex~~'ss
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.... r 20000 Kg • .
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(ii) Goods Carriages fitted with tipping mechanism (Tipper Goods
)l Carriages)
(a) Motor Cycle 300 Kg m gross 17000 I truck!> not veh1cle exceedmg we1ght ,I (b) Veh1cles 1000 Kg 28000 I , not exceedmg
(c) Veh1cles 1000 Kg but not 1500 Kg ,, 53000 exceedmg exceedmg
(d) " 1500 Kg" 2000 Kg " 69000 (e)" 2000 Kg " 3000 Kg 88000 ..; ,,
t- (f) ,. 3000 Kg " 4000 Kg 105000 ~ ,/.J ., (g)" 4000 Kg " 5500 Kg 1510.00 "
(h) " 5500 Kg" 7000 Kg 179000 ,, (!) 7000 Kg 9000 Kg
" 220000
(J) 9000 l<.g " 9500 Kg 235000 , ,.
(k) 9500 Kg " 10500 Kg 261000 , "
(I) 10500 Kg" I 1000 Kg 290000 \... " "
_....J.
(m) 11000 Kg
,,
12000 Kg 316000 _ ... ,. ,
(n) 12000 Kg" 13000 Kg 344000 " "
(o) 13000 Kg " 14000 Kg 371000 , "
(p) 14000 Kg" 15000 Kg 385000 " "
(q) 15000 Kg " 3850 00+ Rs ., 140 for every
250 Kg or part thereof 1n
"' ·~~ excess of - 15000 Kg", 34/87812011/DTP
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(11) for senal number 4 Trailers used for carrymg goods and the cntnes related thereto m columns {I), {2) and (3}, the followmg seiJal number and entne~ ~ shall respectn.ely be substituted, namely - '
. "4. Trailers used for carrying goods
(a) For each 1000 Kg m gros~ 155 00 trailer not vehicle
exceedmg weight
(b) For each 1000 Kg but not 1500 Kg , 32000 trailer exceedmg
exceedmg
(c) , 1500 Kg , 2000 Kg 43000
(d) , 2000 Kg•" 3000 Kg 58500 ,.
(e) 3000 Kg 4000 Kg , 79000 ~ ...
(f) , 4000 Kg 5500 Kg 100000 ,
(g) , 5500 Kg ,. 7000 Kg 132000
"
(h) 7000 Kg 9000 Kg ,. 154000
(1) , 9000 Kg 9500 Kg , 165000
(J)
" 9500 Kg 10500 Kg , 17&J 00
(k) 10500 Kg ., 12000 Kg 198000 , ,
(l) 12000 Kg 13000 Kg 209000
• (m) 13000 Kg , 14000 Kg 220000 ,,
"
(n) 14000 Kg 15000 Kg 231000 _)...._ I .,
".)
(o) , 15oo0 Kg , 20000 Kg 2310 OOJ- Rs II 0 for
every 250 Kg
or part there-
of m execs<;
of 15000 Kg
(p) , 2000 Kg 451000 I Rs.
• 220 for every
250 Kg or~ there of m ¥ exce~<; of 20000 Kg." - I -I
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(111) m senal number 6, for the words, brackets and symbol "Omm Bus for Pnvate use (Pnvate Serv1ce Veh1cle '_ Non-Transport)" m column (2), the words, brackets and symbol "Pnvate Serv1ce Veh1cle f
(1v) m scnal number 10,--
(a)' m 1tem (1), the word~ "Cranes and Earth Movmg Veh1cles such dS Dumper, Bulldol.er' shall be om1tted ,
;<
(b) after 1tem (11) and the entnes agamst 11 tn columns (2) and (3), the followmg 1tem and entnes shall respectively be m~erted, namely-
"(iii.) Construction equipment vehicles such as Excavators, Loaders, .: Backhoe, Compactor RoUers, Road Rollers, Dumpers, Motor Graders, Mobile ! • Cranes, Dozen., Forklift Truck!., Self l .. oading Concrete Mixers etc.
(a) Not 1000 Kg In gross 35 00 Ex.ccedmg veh1cle
we1ght
(b) Fx.ceedmg 1000 Kg but not 1500 Kg
"
55()()
exceedmg (c)
"
1500 Kg ., 2275 Kg
" 8000
(d) ,. 2275 Kg ., 3050 Kg " 10000 \
~(e) "
3050 Kg
"
4300 Kg
"
11000
....
(f) ,. 4300 Kg ., 5575 Kg "
12000
(g)
"
. 5575 Kg "
7fi1J Kg
"
14500
~
(h)I 7(:1.X) Kg 9000 Kg 16500 ., ., ,. ,
(1) " 9000 Kg " 16500 .... Rs 25 for every I 000
Kg or part
'+-
thereof m excess ._. of 9000 Kg",
246
(v) for senal number 13 and the entne.., agamst 1t m columns (2) and :X
(3 ), the followmg senal number and entnes shall respectively be substituted, namcly-
"13. 1. Educational Institution Bus
(a) Veh1cles w1th 20 or less seat~ mcludmg that of the dnver
(b) Veh1cles w1th more than 20 '>eat~
2. Ambulance
3. ·Tractor
4. Vehicles exclusively used for imparting instructions in driving of motor vehicles,-
(a) (b) (c) L1ght motor veh1cles excludmg Motor Car
• Medmm good~/pa1>'ienger veh1cle1> Heavy goods/passenger veh1c:les
50000
100000
55000
22000
55000
110000
(l)
247
(2)
attachments for propellmg the same by mechamcal power) and b1cycles of all categones w1th or wJtl)out s1de car or drawmg a trail or
(3)
2 Three Wheelers ( mcludmg 6% of the purchase value of tncycles and cycle nkshaws with the veh1cle attachment for propellmg the same
by mechamcal power) not used for
transport of goods or passengers
3 Pnvate Serv1ce Veh1cle for 6% of the purchase value of personal use (NTV) havmg cub1c the veh1cle capacity below 1500 ·
4 Motor cars havmg cub1c capacity 6% of the purchase value of below 1500 the veh1cle
5 Pnvate Serv1ce Veh1cle for 8% of the purchase value of personal use (NTV) havmg cub1c the veh1cle capacity 1500 and above
6 Motor car<; havmg cub1c capac1ty 8% of the purchase value of 1500 and above the veh1cle
7 ConstructiOn Equipment Veh1cles 6% of the purchase value of the such as excavators, loaders, veh1cle
backhoe, compactor rollers, road
rollers, dumpers, motor graders,
moblie cranes, dozers, forkl1ft
trucks, self loadmg concrete mtxers
etc
B Motor Cycles (mcludmg motor scooter As per the Table below and cycles w1th attachments for
propellmg the same by mechanical
power) and three wheelers (mcludmg
tncycle~ and cycle nckshaws With
attachment for propellmg the same by
mecharucal power) not used for transport
of goods or passengers and pnvate
serv1ce veh1cle for personal use (NTV)
and motor cars wh1ch were ongmally
reg1stered m other States on or after I st
Apnl, 2007 and m1grated to Kerala State
•
18
248
C Motor Cycles (mcludmg motor scooter and cycles w1th attachments for propelling the same by mechanical power) and three wheelers (mcludmg tncycles and cycle nckshaws w1th attachment for propelling the same by mecharucal power) not used for transport of goods or passengers and pnvate serv1ce veh1cle for personal use (NTV) and motor car~ wh1ch were registered on or after I" Apnl, 2007 and reclass1f1ed from the category of transport vehicles
As per the l'able below
D ConstructiOn EqUipment Veh1cles wh1ch are ongmally reg1stered m other Stales on or after I" Apnl, 2010 and m1grated to the Kerala State
As per the Table bclaw
TABLE
Sl
No Age of vehzcle fiom the month of orzgznal regtstratton Percentage of one tzme tax levtable under A above
(I)
2
3
4
5
6
7
(2)
Not more than I year more than I year but not more than 2 year~ more than 2 years but not more than 3 years more than 3 years but not more than 4 years more than 4 years but not more than 5 yedr~ more than 5 years but not more than 6 years more than 6 years but not more than 7 year~
(3)
IOO% 93% 87% 80% 73% 67% 60% 8 more than 7 years but not more than 8 years 53% 9 more than 8 years but not rrtore than 9 year!> 47% IO more than 9 years but not more than I 0 year<; 40% II more than I 0 year<; but not more than II years 33% I2 more than II years but not more than I2 year!> 13 more than I2 years but not more than I3 ycdr'> I4 more than I3 years but not more than 14 years 27%
200/o
13%
15 more than I4 years but not more than I 5 year<; 7% ).._ ..
249
ANNEXURE' II
LUMP SUM TAX
[See prov1so to sections 3(\) and 4(1)] Clau of Veh1cle Rate of tax New autonckshaws and auto- Rs 2,000 for five years"
nckshaws wh1ch were ongmally
reg1stered m other States on or after 1st Apnl, 20 I 0 and m1grated to Kerala State w1th seatmg capac1ty three,
excludmg dover seat
6 Amendment of Act 32 of 1976 --In the Kerala fax on Luxunes Act, 1976 (32 of 1976).-
( I) m section 2,-
(1) after clau"e (d), the followmg clauses shall be mserted, namely-
"(da) "D1rect-To-Home (DTH) Broadcastmg Serv1ce" means a system of d1stnbut10n of mult1-channel televiSIOn programmes m ku band usmg a satellite system, of prov1dmg televiSIOn signals direct to 'the subscnber's prem1ses m an encrypted form wh1ch will be rece1ved by an antenna and decrypted by an electromc dev1ce, thus prov1dmg telev1s1on s1gnals to the televiSIOn set or other v1ewmg dev1ces of the subscnber, without pass1ng through an mtermed1ary such as cable operator
(db) "Dtrect-To-Home (DTH) Broadcastmg Serv1ce Prov1der"
.1....._ means. a company reg1stered under the Compames Act, 1956 (Central Act 1 of
• 1'956) havmg granted license to prov1de D1rect-To-Home (DTH) Broadcastmg Serv1ce by the Government of Ind1a under sectiOn 4 of the Telegraph Act, I 885 (Central Act 13 of 1885) and Ind1an W1reless Telegraphy Act, 1933 (Central Act 17 of 193 3) and prov1dmg "uch serv1ce w1thm the State ",
(11) after clause (fc), the followmg clause shall be mserted, namely-
.
"(fd) "Luxury prov1ded by D1rect-To-Home (DTH) Broadcastmg Serv1ce Prov1der" means any <;ervice by means of transmiSSion of telev1sion -;1gna\s and the films or movmg p1ctures or senes of pictures which are VIewed and heard on television rece1vmg <;et or other dev1ces through a Dtrect-To-Home (DTH) servtce at a. restdent1al or a non-res1denllal place of a subScnber. provtdtng pleasure, com fort and entertamment to the subscnbers and viewers ",
..
250
(111) after clause (k), the followmg clause shall be mserted. namely-
"(!) "subscnber'' means a person who enJoys the luxury by rece1vmg the signal of cable televiSIOn network or a d1rect-to-home serv1ce at a place md1cated by h1m to the cable operator or the D1rect-To-Home (DTH) Service Provider, without further transmlttmg 1t to any other person",
(2) m sectiOn 4,-
(1) (a) m sub-sect10rt (l ), m Item (11). the word~, symbols. brackets and letters "ahd by Direct-To-Home (DTH) Serv1ce Providers" shall be added at the end ,c:
(b) for the existmg proviso to ~ub-sect10n (I). the following provisos shall be substituted, name!~-
"Prov1ded that the sub-sectiOn hall not apply to,- .
(1) halls and audttonums located w1thm the premJes of places of-{ worsh1p owned by rehg10u~ mst1tut10ns. '
(11) to the retmng rooms m the radway ~tatiOn, managed by Ind1an Ra1lways,
(111) to dorrmtones, and (1v) to cable operators whose total number of connect10m, mcludmg those given through franch1sees, IS seven thousand and five hundred or less Prov1ded further that the cable operators With seven thousand and f1ve hundred or less connections ~hall not be It able to tax from 1st July, 2006,
(u) 1n sub-section (2), m clause (a),-
(a) m sub-clau-.e (1), for the words, "ten per cent" the words /). .. '
"seven and a half per cent" shall be 1-ubstttuted,
(b) m sub-clause (11), for the words, "ftfteen per cent", the words "twelve and a half per cent'' shall be substituted,
(111) after sub-sectiOn (4), the followmg sub-section shall be mserted, namely--
"(5) Every Direct-To-Home (D fH) Broddcastmg Servtce Provider m the State shall pay luxury tax at the rate of two per cent on the gross charges received or rece1vable by h1m every month m any manner mcludmg mstallatwn charges. suJ;lscnptwn charges. recharges. or other charge~ by _ _./ whatever name called from the subscnbers m the State m respect of the luxury ..... ·., prov1ded by htm ",
)l
251
(3) 11\ sect1on 4D,-
(1) m 1ts margmal headmg, after the words "cable operators", the words and brackets "and D•rect-To-Home (DTH) Broadcastmg Serv1ce Prov1der"
shall be mserted,
(u) m the first sentence, after the words "cable operator", the words and brackets "and Duect-To-Home (DTH) Broadcastmg Serv1ce Prov1der" shall be mserted,
-
(4) m section JOB,- (•) m sub-section (3), for the figures, words and symbols "30th September, 2008 or on such date as may be notified by the Government", the figures, words and symbols "31st December, 2010 " shall be sobst1tuted ,
(11) for sub-section (4), the followmg sub-sect10n shall be substituted, namely - ,
"(4) On rece1pt of an application under sub-section (3), the a~sessmg authonty shall venfy the same and shall mt1mate the amount due to the assessee a.nd thereupon the assessee shall remit the amount m lump sum or m three equal Instalments on or before 3\ st December, 2010 ~
Prov1ded that notw1thstandmg anythmg contamed m th1s sect1on, where, . .
(a) after the last date for filmg. opt1on, the Government have notified a further date under sub-section (3), and
. (b) 1f an applicant had filed h1s optiOn earher and rem1tted a~ least one mstalment, but had fa1led to rem1t the balance amount due and h1s earher optwn was revoked by the assessmg authonty,
on fum1shmg of a fresh optiOn, the amounts pa1d under the earher optiOn shall be treated as the amount pa1d under the subsequent option "
\
7 Amendment of Act 15 of 1991 -In the Kerala Agncultura1 Income Tax Act, 1991 (15 of 1991), m section 37C,-
( 1) m sub-sectiOn (3 ), for the figures, words and symbols "30th June, 2009 or on such date as may be notified by the Government.", the figures, words and symbols "31st December, 2010" shall be substituted, 34187812011/0TP
22
252
(2) for sub-section ( 4 ), the followmg sub-.,ectwn shall be substituted, namely- ){
"( 4) On rece1pt of an application under sub-sectiOn (3 ), the assessmg authonty shall venfy the same and shall mtunate the amount due to the assessee and thereupon the assessee shall rem1t the amount m Jump sum or m three equal mstalments on or before 31st December, 20 I 0 Provided tpat notw1thstandmg anythmg contamed m th1s sectiOn_, where.
(a) after the last date for fihng optiOn, the Government have notified a further date under sub-section (3}, and
(b) 1f an apphcant had filed h1s optiOn earher and remitted at least one mstalment, but had failed to rem1t the balance amount due and h1s earher opt1on was revoked by the assessmg authonty,
on fum1shmg of a fresh option, the amount pa1d under the earher optiOn shall be treate.P as the amount pa1d under the subsequent opt10n "0
8 Amendment of Act 30 of 2004 - In the Kerala Value Added Tax Act, 2003 (30 of 2004),-
( 1) m sect1on 2,-
(•) after clause (vt), the followmg clause shall be mserted, namely - ''(v1 a) "Assistant Comm1ss1oner (Appeals}" means any person appomted to be an Ass1stant Commtss1oncr {Appeals) under sub-section (3) of section 3 ", ·
(u) after clause {xv1), the followmg clause shall be 1nserted, namely -
"(xvu) "Deputy Comm1ss10ner (Appeals)" means any person appomted to be a Deputy Comm1ss10ner (Appeals) under sub-sectwn (3) of sectwn 3 ",
. (m} m clause (InA), after the worlb "subsequent to the regtstratton", the words "or wh1ch had already been subJected to tax under th1s Act" shall be mserted,
{2) m section 3,-
{1) m sub-section {3), after the words "Deputy CommiSSioners", the words and0brackets "Deputy Comm1ss1oner (Appeals), Assistant Commtss1oner (Appeals)" shall be mserted , '
{u) to sub-sectiOn (4), the follo~mg prov1so shall be mserted, namely-
"Provtded that no such orders, mstructtons or dtrectwns shall be g1ven so as to mterfere w1th the d1scret10n of the Deputy CommiSSIOner {Appeals) and Assistant CommiSSioner (Appeals) m the exer-c1sc of the1r appellate functiOns ",
-).._
253
'
(3) m sectton 6,-
(t) m sub-sectton (I), for the fifth provtso, the followmg provtso shall be substituted, namely --
"Provtded also that where.
(a) the sale 1s to or by Mthtary, Naval, A1r Force or Nattonal Cadet Corps Canteen, Indtan Naval Canteen Servtce and Canteen Stores Department, and
(b) m case of motor vehtcles, the saie ts to Defence personnel or ex-servtce men on productton of authonsatwn duly tssued by the authonsed officer of the Canteen Stores Department,
the tax payable under clauses (a) or (d) above shall subJect to such condtttons an
(11) m sub-sectton (2), after the extstmg provtso, the followmg prov1so shall be mserted, namely -
"Provtded further that Khadt and Vtllage Industnal Umts manufactunng sphnts and veneers shall not be hable to tax under thts sub- sectton on the turnover of purchase of softwood effected from unregtstered dealers for the years 2005-06 and 2006-07 ",
(4) m sectton 8,-
(t) m clause (b),-
(a) m sub-clause (11), for the letters, ftgures and words
"Rs I ,50,000 per annum". the letters, figures and words "Rs I ,40,000 per annum" shall be substttuted,
(b) m sub-clause (111), for the letters, ftgures and words
"Rs 3,00,000 per annum". the letters, figures and words "Rs 2,80,000 per annum"
shall be !?Ubstttuted,
(c) m sub-clause (tv), for the letters, ftgures and words
"R~ I 0,00,000 per annum", the letters, figures and words "Rs 15,00,000 per annum" shall be substituted,
(d) for the second provtso, the followmg provtso shall be substituted, namely --
"Provtded further that notwtthstandmg anythmg contamed m thts clause, dealers wtth a smgle crushmg maclune of stze not exceedmg 30 48 em x 22 86 em shall pay rupees twenty five thousand only per annum and those wtth a smgle crushmg maclune of stze above 30 48 ~m x 22 86 em but not exceedmg 40 64 em x 25 40 em shall pay rupees one lakh only per annum, a<~ tax under dus clause ",
--- -------------------------
254
(11) m clause (c), m sub-clause (11), after the ex1stmg prov1so, the ·;.~ followmg prov1so shall be mserted, namely - '
"Prov1ded further that, where a dealer had pa1d tax under th1s sub- clause for the prev1ous year, the tax payable for the succeedmg year under th1s clause shall be one hundred and fifteen per cent of such tax pa1d dunng the prev1ous year.",
(m) m clause (f),-
•
(a) m sub-clause (1),-
(1) m ExplanatiOn 6,L (aj for the figures and symbol "2008-09" wherever they occur, the figures and symbol "2009-1 0" shall be substituted,
..(
(b) for the fig~res and symbol "2009-10" wherever they .: .... occur, the figures and symbol "20 I 0-11" shall be substituted,
(11) after ExplanatiOn 7, the followmg Explanat1on shall be ITISerted, namely -
"Explanatzon 8 -Where a dealer who had opted and pa1d tax under th1s clause dunng prevtous years w1th respect to a branch that had remamed closed dunng the whole of the year 2009-10, for the purpose of determmmg the compounded tax payable for 2010-2011, the tax pa1d m respect of that branch shall not be reckoned ",
(b) for sub~clause (v), the followmg sub-clause shall be substituted, namcly-
"(v) Where a dealer had pa1d tax under th1s clause for the prev10us year, the tax payable for the succeedmg year under th1s clause shall be,
(a) one hundred and f1ve per cent of such tax pa1d durmg the prev10us year, m case theu turnover for the above goods for the precedmg year was rupees ten lakhs or below,
(b) one hundred and ten per cent of such tax pa1d dunng the prev10us year, m case theu- turnover for the above goods for the precedmg year was above rupees ten lakhs and up to rupees forty lakhs,
(c) one hundred and fifteen per cent of such iax pa1d dunng the ---::
prev1ous year, m case the1r turnover for the above goods for the precedmg year was above rupees forty lakhs and up to rupees one crore, and l
!
I
!
25
)(
255
(d) one hundred and twenty five per cent of such tax patd durmg the prevtous year, m case thetr turnover for the above goods for the precedmg year exceeded rupees one crore '
Provtded that the tax payable under thts sub-clause by the dealers covered under Explanatton 6 of thts clause shall be at the appropnate percentage of tax mentiOned 10 (a), (b), (c) or (d) above, of the tax re-determmed under the satd Explanatton ",
(c) after sub-clause (v), the followmg sub-clause shall be mserted, namely-
"(vt) Where a dealer who opts for compound10g under thts clause has been transacttng bus10ess under a brand name, the compounded tax payable under thts clause shall not be less than the compounded tax payable had the bustness been !un as a branch of the franchtsee or of other franchtsees " \
(IV) after clause (f), the followmg clause shall be mserted, namely·-
"(g) Any dealer 10 poultry or poultry meat whtch are brought from , outstde the State may, at hts optwn, 10stead of pay10g tax tn accordance wtth the provtstons of the '>atd section, pay tax on the basts of the floor value fixed by the Commtsstoner from ttme to ttme at the rate of 12 5% dunng the ttme of entry of goods mto the State"
(5) 10 sectton 11,-
(t) after sub-section (3), the followmg sub-secuon shall be mserted, I namely-
. '
"(3A) Notwtthstandmg anythtng contatoed to thts Act, the tax collected by regtstered dealers under thts Act at four per cent on the sales of coconut otl, copra and coconut otl cake for the return penods of May, 2007 and June, 2007 shall be deemed to have been vahdly collected",
(n) 10 the provtso to sub-sectwn (5), the word, letters and figures
"30th June, 2009", the word, letters and figures "30th September, 2010" shall be substituted,"
( 6) 10 sectton 12, m the second prov1so, after .the words "Prov1ded further that where the goods". the words and symbols "except plywood, packmg cases, sphnts and veneers" shall be mserted;
(7) to sect10n 2-4, m sub-sect1on ( 1), after the ex1stmg provtsos, the followmg prov1so shall be mserted, namely -
1
"Provtded also that the ttme hm1t for the completion of assessments for the year 2005-06, under th1s sectton shall be extended up to 31st March, 2011" ' •
26
256
(8) m sectiOn 25, m sub-sectiOn (I), after the ex1strng prov1sos, the followmg prov1so shall be mserted, namely - )(
"Prov1ded also that the t1me hmu for the completton of assessment1> for the year 2005-06, under th1s section shall be extended upto 31st March, 2011 ",
(9) m sectton 42, m sub-sect1on (1 ), for the words "rupees forty lakhs".
the words "rupees s1xty lakhs" shall be substituted,
(10) m sect1on 44,-
(1) m sub-sectiOn (8), for the words "fifty per cent of the value of the goods", the words "fifty per cent of the value of taxable good1>" shall be substituted,
(u) m sub-sect1on (10),-
(a) after the words "books of accounts of the dealer". the words, "unless proved otherwise" shall be mserted,
(b) m the prov1so, after the words "the reg1stenng authonty", the words "wlthm ten days of 1ts usage" shall be m1>erted, ( 11) m section 46,-
(1) m sub-sectwn (3 ), after the ex1stmg prov1so, the followmg prov1so shall be mserted, namely - .
"Prov1ded also that notw1thstandmg anythmg contamed m th1s sub-sectiOn, m case of transport of notified goods for wh1ch adv~nce tax has )., been pa1d under sub-section (16A) of sectiOn 4 7, to the shop, branches or • godowns of the dealer menttoned m h1s certificate for. reg1strat10n, dehvery note shall not be ms1sted, 1f the transport IS accompamed by the proof of remittance of advance tax along w1th any of the other documents spec1f1ed m th1s sub-section ",
. .
(u) after sub-section (6), the follow1P,g sub-sectiOn shall be mserted, namely-
"(7) For the effective enforcement of the prov1s1ons of thts Act, the Comm1ss10ner may, from t1me to time, 1ssue necessary mstructwns for regulatmg the movement of veh1cles carrymg goods, through selected border check posts", -
257
(12) after sectmn SA., the followmg sectton shall be mserted, namely -
"55 Appeals to the Deputy Comm1ss10ner {Appeals) and Assistant Comm1ss10ner {Appeals) --(I) Any person aggneved by any order Issued or proceedmgs recorded other than those under sub-section (3), sub-section (8) or ~ub-sectJon (9) of !>echon 16, sub-sectwn (8) of section 19 passed by an authonty empowered to do so under th1s Act not bemg an authonty above the • rank of an Assistant CommJsswner may, w1thm a penod of thirty days from the date on wh1ch the order was served on hJm, appeal agamst such order,
(1) to the Deputy CommiSSioner (Appeals~. 1f the order was passed by an authonty of the rank of an Assistant Commissioner, and
(11) to the Assistant Commissioner (Appeals), 1f the order was passed by an authonty of the rank of a Commercial Tax Officer · Provided that orders passea under sectiOns 48, 49, 67, 69, 70, 70A and 72 shall be appealable only to the Deputy Commissioner (Appeals) Provided further that the Deputy CommiSSioner (Appeals) and Assistant CommiSSioner (Appeals) may adm1t an appeal presented after the expiration of the sa1d penod 1f he 1s satisfied that the appellant had sufficient cause for not presentmg the appeal w1thm the sa1d penod
Provided also that no appeal shall be entertamed under th1s sub-sectiOn unless tt IS accompamed by sat1s~actory proof·of the payment of the tax or other amounts admitted by the appellant to be due or such mstalment thereof as
• .J.. m1ght have become payable, as the case may be, where the appeal ts agamst an _ assessment completed under sub-section (6) of sectiOn 23, or under sectiOn 24 or y sectiOn 25
(2) Where.an appt>al hes agamst any order under sub-section (1), any order Issued under sectiOn 66 to rectify any error m such order shall also be appealable under the sa1d sub-sectiOn
(3) The appeal shall be m such form and shall be venfied u1 such manner as may be prescnbed, and shall be accompamed by a fee of five hundred rupees
( 4) Notw1thstandmg that an appeal has been preferred under sub-section (I), the tax or other amounts shall be pa1d m accordance w1th the order agamst wh1ch the appeal has been preferred
258
Provided that the Deputy CommiSSioner (Appeals) and Assistant CommiSSIOner (Appeals) may, at h1s discretiOn, give such drrect10ns as he thmks fit m regard to the payment of the tax before the disposal of the appeal, 1f the appellant furnishes sufficient secunty to h1s satisfactiOn m such form and m such manner as may be prescnbed
(5) In disposmg of an appeal, the Deputy CommiSSioner (Appeals) and Assistant Corrumss10ner (Appeals) may, after g1vmg the appellant a reasonable opportunity of bemg heard,-
( a) m the case of an order of assessment or penalty, either confirm, reduce, enhance or annul the assessment or the penalty or both,
(b) set aside the assessment and direct the assessmg authonty to make a fresh assessment after such further enquiry as may be drrected,
(c) or pass such other orders as he may thmk fit, or
(d) m the case of any other order, confirm, cancel or vary such order '
Provided that at the heanng of any appeal agamst an order of the assessmg authonty, the assessmg authonty or the officer empowered by the CommiSSioner m this behalf shall be heard
(6) The order of the Deputy CommiSSIOner (Appeals) and Assistant CommiSSioner (Appeals) disposmg of an appeal before It shall state the pomt for determmatwn, the deciSion thereon and the reason for amvmg at such· decision
(7) Where as a result of the appeal any change becomes nece<;sary m the order appealed agamst, the Deputy CommiSSioner (Appeals) and Assistant CommissiOner (Appeals) may, direct the assessmg authonty to amend such order accordmgly and on such amendment bemg made, any amount pa1d m excess by the appellant shall be refunded to h1m or as the case may be the further amount of tax, 1f any, due from him shall be collected m accordance w1th the provisions of this Act, as the case may be ",
(13) m section 56, m sub-section (2), m clause (b), after the words "an appeal to the", the words and brackets "Deputy CommiSSioner (Appeals) or the Assistant Commissioner (Appeals) or" shall be mserted,
(14) m section 58,-
(I) m sub-sectiOn (1), after the words "subordmate to him", the words and brackets "other than that of the Deputy CommiSSioner (Appeals) or Assistant Commissioner (Appeals) or" shall be mserted,
• --l )'-.
L
'y '
l
t .· .
259
(n) m sub-sectwn (2). m ciause (b), after the words "an appeal to the", the wordc; and brackets "the Deputy, CommiSSioner (Appeals) or Assistant CommiS!>toner (Appeals) or" shall be mserted.
(15) m !>ect1on 59, m sub-section (I), after the words "an order of", the words. brackets and figure "the Deputy Comm1sstoner (Appeals) or Ass1c;tant Comm1sswner (Appeals) under sectiOn 55" shall be mserted, (I 6) m sectiOn 60 --
.
(1) for sub-secllon (I), the followmg sub-sectiOn shall be substituted, namely-
"(I) Any person objectmg to an order passed by the Deputy Comm1sstoncr (Appeals) or Ass1stant Comm1ss1oner (Appeals) under sub-sechon
(5) of sect1on 55 or any officer empowered by the Government m th1s behalf may w1thm a penod of 60 days from the date on wh1ch thc.order was served on htm. m the manner prescnbed, appeal agamst such order to the Appellate Tnbunai
Prov1ded that the Appellate Tnbunal may admu~ an appeal presented after the expuatton of the sa1d penod 1f It IS sat1sfied that the appellant had suffictent cause for not presentmg the appeal wlthm the sa1d penod
Prov1ded further that no appeal shall he m cases where ~·uo moto rev1s1on proceedmgs under sectiOn 58 iS pendmg ",
(n) sub-section (lA) shall be omttted,
(111) for sub-sectiOn (2), the followmg l>Ub-sectton shall be substituted, namely--
"(2) The officer authomed under sub-sectwn (I) or the person agamst whom an appeal has been preferred. as the case may be, on recetpt of nottce that an appeal agamst the order of the Deputy Commtsswner (Appeals) or Ass1stant CommiSSioner (Appeals) has been preferred under sub-section (l) by the other party may notwtthstandmg that he has not appealed agamst such order or any part thereof, f1le w1thm 30 days of the recetpt of the not1ce, a memorandum of cross obJeCtion, venfied m the prescnbed manner, agamst any part of the order of the Deputy Commtss1oner (Appeals) or Ass1stant Comm1sswner (Appeals) and <;uch memorandum shall be d1sposed by the Appellate Tnbunal a~ 1f 1t were an appeal presented w1thm the t1me spec1fied m sub-sectiOn (I) ".
(17) m sectiOn 65, after the words and brackets "Deputy Comm1sswner (Appeals)", the symbol words and brackets, " Assistant Commtss1oner (Appeals)'' shall be mserted,
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( 18) after sectiOn 71, the followmg secuon shall be mserted. namely -
"71 A Penal pro1•mom for the mL5use of reg1.~>tratwn numbers- (I) Any person, who knowmgly and wilfully, uses a fabe reg1strat10n number or uses a reg1strat10n number of another person w1th a v1ew to,
(1) evade payment of tax due, or
(11) to chum any mput tax credit, without actually cffectmg the purchase or
(Ill) to sh1eld the 1dent1ty of the per~on to whom the sale ha~ been effected,
m the mvmces 1ssued or m the sale and purchase hst~ to be filed along w1th the returns under th1s Act, shall, on conv1ct10n by a· Mag1strate, be pumshed w1th Simple Impnsonment for a penod wh1ch may extend to stx months or w1th fine not less than five times of the tax sought to be evaded, or both 1' ,
(2) The assessmg authonty may cancel h1s registration granted under th1s Act on convtct1on by the Magistrate under sub-section ( 1) Explanatton -For the purpose of th1s sectton, return shall mean rev1scd return If such revised return IS filed and registration numbe1 shall mean lax Payers Identtficatton Number (TIN) or the Preo;;umpt1ve tax payer~ Identification Number granted or generated under the proviSJom ot th1s Act ",
(19) m sectton 85, m ub-sectton (2), m sub-clause (b) of clause (x), after the words "to be furntshed by an'', the words and bracket:, "A_s~Istant CommiSSIOner (Appeal!,) or" shall be mserted
(20) m secllon 94,- {t) m sub-sectiOn (I), for the words "three Deputy Comnusswners", the words "three officers 1n the rank of Jomt CommiSSioner or Deputy CommiSSioner" shall be ubstttuted,
(n) after sub-secllon ( 1 ), the followmg sub-~ecuon shall be merted, namely--
"(IA) If the d1~pute relates to the tax rate of a commodity, the details of the first seller, or the manufacturer of such good m the State. as the case may be, shall be furnished by the appltcant and they shall be made necessary parties to such apphcat10n "
(111) 111 !>Ub-sectwn (5), the word~ and brackets "mcludmg Deputy CommiSSIOner (Appeals) and Assi~tant CommiSSioner (Appeals)'', c;hall be mserted at the end .
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(21) m the SCHEDULES -
(a) m the FirSt Schedule.-- (•) after ena1 number 3 and the entne'> agamst 11 m columns
(2) and (3), the followmg senal number and entnes shall respectiVely be mscrted, namely-
"3A ArtiStic pamtmgs sold through Art Gallenes "
(11) m senal number 37, m the entnes agamst 1t m column (2), the symbols and word~ ". v1bhut1, rosanes, prayer bead'>, venthmgas and kasuroopam not made of gold dnd robes for holy mass " shall be added at the end ,
(111) after senal number 38A and the enmes agamst !1 m columns
(2) and (3), the followmg cual number and entnes !>hall respectively be mscrted, namely-
'
"38B Products made from water hyacmth and arecanut palm fronds "
(1v) m enal number 49 m the entne~ m column (2), the words
"excludmg 1mportcd sugar.'' <;hall be omitted ,
(v) m scnal number 56, for the entnes m column (2), the followmg cntne<; shall be substituted, namely -
"Products manufactured by Kudumbasree Umts and sold by such umts or It<; marketmg agenc1es approved by the Govemment "
(b) m the Th1rd Schedule, --
(1) after senal number 5 and the entnes agamst 11 m columns
(2) and (3), the followmg senal number and enmes <;hall respectively be mserted, namely- '
"5A Ayurved1c tooth powders "
(11) m senal number 15A, below the enmes agamst 11 m columns
(2) and (3), the followmg Note shall be mscrted namely-
"Note Th1s entry shall be deemed to have come mto force on the 1st day of Apnl 2005 "
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(m) after senal number 33 and the cntnes agatnst 1t m column'> ~
(2) and (3 ), the followmg senal number and cntne!. .;hall respectively be mserted, namely -
"33A Dahashamm1, 1 e , barks, herbs. <:ccds and other plant parts, 1ts mixtures. powders etc used to make ayurved1c med1cmal dnnkmg water "
{tv) after senal number 49 and the entnes agamst It m columns
(2) and (3), the followmg senal number and entnc~ shall rcspecltvely be mscrted, namely-,
"49A Food p~oducts hke, dry prawns/dry fish roasts, Its chutneys and powders, coconut chutney powders and veppilat katu .,
(v) after senal number 51 A and 'the entnes agamst 1t m columns
(2) and (3), the followmg senal number and entne~ <;hall respectJvely be mscrted, namely-
"SIB Ghee (vt) m senal number 55, m the entnes agamst It m column (2), the words "at the pomt, of sale by deal ere; whose annual turnover of tht~ Item does not exceed rupees two crore~" shall be omitted.
(vu) after senal number 95 and the entne!> .tgamst 1t m columns
(2) and (3), the followmg senal number and cntnes shall reo;pcct1vcly be m!>crted, namely-
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"95A Packaged dnnkmg water of and above 20 L1t1es (vm) m "enal number 124. m the cntnc~ agamst 11m column (2), the words and bracket "sugar (Imported)" shall be omitted, (tx) m senal No 145, 1n the entncs agamst 1t m column (2), the wordc; "e1ther prospectively or retrospectively" ~hall be added at the end,
(c) m L1st A,-
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(11) m ~en a I No 82, m 1tem (1 ), for the entnes agamst 1t m column (2), the followmg entnes shall be substituted, namely --
"Iron ox1de mcludmg 1ron ox1de p1gments of all colour shades commonly called Red ox1de, black oxide. yellow ox1de etc" ,
(111) after senal No 135 and the entnes agamst 1t m columns (2) and (3 ), the followmg sen a! number and entnes shall respectively be mserted, namely--
"135A Rubber latex d1pped goods namely, mdustnal gloves, agncultural gloves and finger caps only "
9 Valzdatzon -(!) Notw1thstandmg anythmg contamed m the Kerala Prov1s1onal CollectiOn of Revenues Act, 1985 (I 0 of 1985) or m the Kerala Stamp Act, 1959 ( 17 of 1959) or m the Kerala Value Added Tax Act, 2003 (30 of 200l) or m any other law for the t1me being m force. dunng the penod commencmg on and from the I st day of Apnl. 20 I 0 to the date of pubhcat10n of th1s Act, dunng wh1ch the declared provts1on contamed m the Kerala Fmance Btl!, 2010 (B11I No 330 of the XII Kerala Leg1~lat1ve Assembly) were m force, anythmg done or any action taken or any tax or duty collected by vtrtue of the prov1s1ons of the satd Btl! shall be deemed to have been vahdly done or taken or collected under the sa1d Acts as 1f the satd amendments had been' m force on and from the lst day of Apnl 2010 to the date of pubhcatton of tlus Act and no acuon shall he agamst any dealer or authonty on the ground of short levy or for refund of excess tax or duty and the tax or duty so collected or patd by a dealer or authonty, tf any, 1>hall be pa1d over to the Government
(2) Notw1thstandmg anythmg contamed m the K~rala Value Added Tax Act 2003 (Act 30 of 2004) any exempt1on or reduct1on of tax granted by vtrtue of the prov1s1ons of the Kerala Fmance B1ll, 2010 (B1II No 330 of the XII Kerala Leg1slat1ve Assembly) m respect of the penod w1th effect on and from the 1st day of Apnl, 2005 to the date of pubhcahon of th1s Act, shall be deemed to have been vahdly done and any tax collected or patd by a dealer at such htgher rates shall be deemed to have been vahdly collected or pa1d and the tax so collected shall be patd over to the Government and shall not be refunded "
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