| THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1989 [1] |
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THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1989 [1] (ACT 11 OF 1989) An Act further to amend the Kerala General Sales Tax Act, 1963. Preamble ." WHEREAS it is expedient to provide for the issue of transit passes for the transit of goods through the State, to check the evasion of sales tax; BE it enacted in the Fortieth Year of the Republic of India as follows: " 1. Short title and commencement." (1) This Act may be called the Kerala General Sales Tax (Amendment) Act, 1989. (2) It shall be Deemed to have come into force on the 25 th day of November, 1988. 2. Insertion of new section 30B . " After section 30 A of the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act), the following section shall be inserted, namely: " "30B. Transit of goods through the State and issue of transit pass." (1) When a vehicle or vessel carrying goods from any place outside the State and bound for any place outside the State passes through the State, the owner or driver or person in charge of such vehicle or vessel shall obtain a transit pass in the prescribed form for such goods from the officer-in-charge of the first check post after his entry into the State and deliver it to the officer-in-charge of the last check post before his exit from the State. (2) If the owner or driver or person in charge of such vehicle or vessel fails to deliver the transit pass for such goods referred to in sub-section (1) to the last check post, it shall be presumed that such goods which are liable to tax under this Act have been delivered within the State for sale: Provided that where the goods carried by such vehicle or vessel are after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that goods have actually moved out of the State, shall be on the owner or driver or person in charge of the vehicle or the vessel, as the case may be. (3) Where it is presumed under sub-section (2) that the goods carried in a vehicle or vessel have been delivered within the State for sale by the owner or driver or person in charge of the vehicle or vessel, such owner or driver or person in charge of the vehicle or vessel shall be jointly or severally liable to pay tax which shall be assessed and recovered in accordance with the relevant provision of this Act, irrespective of the limit of any turnover together with an amount of penalty not exceeding twice the amount of such tax as may be assessed, after having given to the `person or persons aforesaid an opportunity of being heard by the assessing authority under whose jurisdiction the check post is situate. (4) Where any person consigns any goods or transports any goods from another State into the State and where the particulars furnished in the declaration prescribed in clause (b) of sub-section (2) of section 29 are false or the consignee or purchaser stated therein is found to be bogus or non-existent or is not traceable or denies such purchase, it shall, unless the consignor or the owner of the vehicle or the person in charge of the vehicle proves to the satisfaction of the assessing authority that the particulars furnished in the declaration are true, be presumed that such goods which are liable to tax under this Act have been sold in the State by the consignor or the owner of the goods or the owner or driver or person in charge of the vehicle or the person in charge of the goods or all of them jointly and they shall be jointly or severally liable to pay tax on such sales which shall be assessed and recovered in the manner provided in sub-section (3). (5) For the purpose of this section, the owner or diver or person in charge of the vehicle or vessel shall, unless he is a registered dealer under this Act, be deemed to be a registered dealer for assessment of tax under this Act." 3. Repeal and saving." (1) The Kerala General Sales Tax (Second Amendment) Ordinance, 1988 (22 of 1988), is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act. |
| Kerala State Acts |