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THE KERALA SURCHARGE ON TAXES (AMENDMENT) ACT, 1970
(Act 16 of 1970) An Act further to amend the Kerala Surcharge on Taxes Act, 1957 Preamble.- WHEREAS it is expedient further to amend the Kerala Surcharge on Taxes Act, 1957, for the purpose hereinafter appearing; BE it enacted in the Twenty-first Year of the Republic of India as follows:-- 1. Short title and commencement.-(1) This Act may be called the Kerala Surcharge on Taxes (Amendment) Act, 1970. (2) Section 2 shall be deemed to have come into force on the 1st day of April, 1970 and the remaining provisions of this Act shall come into force at once. 2. Amendment of section 2.- In section 2 of the Kerala Surcharge on Taxes Act, 1957 (11 of 1957),-- (a) after the words "any person", the brackets and words "(other than a company)" shall be inserted; (b) the following Explanation shall be inserted at the end, namely:-- "Explanation.- In this section, company shall have the same meaning as in the Agricultural Income-tax Act, 1950." 3. Repeal and saving
.- (1) The Kerala Surcharge on Taxes (Second Amendment) Ordinance, 1970 (16 of 1970), is hereby repealed. (2) Notwithstanding such repeal, anything done or deemed to have been done or any action taken or deemed to have been taken under the Kerala Surcharge on taxes Act, 1957 (11 of 1957), as amended by the said Ordinance shall be deemed to have been done or taken under the said Act as amended by this Act. |