Act Info:
| THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1990 [1] | ||||||||||||||||||
| THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1990 [1] (Act 3 of 1990) An Act further to amend the Kerala General Sales Tax Act, 1963. Preamble." whereas it is expedient further to amend the Kerala General Sales Tax Act, 1963 for the purposes hereinafter appearing; BE it enacted in the Forty-first 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, 1990.(2) Clauses (d) and (e) of section 5 shall be deemed to have come into force on the 1st day of April, 1984 and the remaining provisions shall be deemed to have come into force on the 29th day of August, 1989. 2. Amendment of Section 5A." (1) In sub-section (1) of section 5A of the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act)," (a) in the opening paragraph, for the word and figure "section 5" the words, brackets and figures "sub-sections (1), (2), (3), (4) or (5) of section 5" shall be substituted; (b) in clause (b), before the words "disposes of" the words "uses or" shall be inserted. 3. Insertion of new section 19C." After section 19B of the principal Act, the following section shall be inserted, namely:"Protective assessment."Notwithstanding anything to the contrary contained in any judgement, decree, order, direction or decision of any Court, Tribunal or other Authority, where the assessing authority has reason to believe that any person is, or was carrying on business in the name of, or in association with any other person, either directly or indirectly, whether as agent, employee, manager, power of attorney holder, guarantor or in any other capacity, such person and the person in whose name the registration certificate, if any, is taken, shall jointly and severally, be liable for the payment of the taxes, penalty or other amount due under this Act which shall be assessed, levied and recovered from all or any of such person or persons as if such person or persons are dealers: Provided that before taking action under this section, the persons concerned shall be given a reasonable opportunity of being heard.". 4. Amendment of section 29A. " After sub-section (2) of section 29A of the principal Act, the following sub-sections shall be inserted, namely: " "(2A) Where the owner, driver or person in charge of the vehicle or vessel carrying the goods detained under sub-section (2) is found in collusion for such carrying of goods, the vehicle or vessel shall also be detained by the officer empowered under sub-section (1) and such vehicle or vessel shall be released only on the owner, driver or person in charge of it furnishing the security provided in sub-section (2). In case of failure to furnish the security as above, the officer detaining the vehicle shall have the power to order the vehicle or vessel being taken to the nearest Police Station or to any Check Post or office of the Agricultural Income Tax and Sales Tax Department for safe custody of the goods or the vehicle or the vessel or both: Provided that where the owner, driver or person in charge of a vehicle or vessel carrying goods is found guilty of the offence under this sub-section for a second or a subsequent time, such vehicle or vessel may be detained for a period not exceeding 30 days from the date of furnishing the security. (2B) If such officer has reason to believe that the tax payable for the sale or purchase of the goods under transport is not paid or the dealer whose goods are transported has not paid any tax in accordance with the procedure prescribed or has at any time defaulted payment of any tax for any period, such officer may allow the transport of the goods only after realising the tax due on the turnover of the goods transported. If such dealer or driver or person in charge of the goods refuses to pay the tax aforesaid, the goods shall be detained by such officer and shall be dealt with in the manner provided in this section as if the transport of goods were an attempt to evade payment of tax due under this Act.". 5. Amendment of the First Schedule." In the First Schedule to the principal Act," (a) after serial number 57 and the entries relating thereto, the following serial number and entries shall be inserted, namely:"
(b) to serial number 81, the following Explanation shall be added, namely:" "Explanation. " Slotted angles when assembled form furniture or rack shall be deemed to be furniture forthe purpose of this entry."; (c) for each entry under column (3) against serial number 140 (i) to (xxi), the following entry shall respectively be substituted, namely:" "At the point of sale in the State by any Oil Company liable to tax under section 5 except where the sale is by any Oil Company to another Oil Company and at the point of first sale in the State by a dealer who is liable to tax under section 5 when the sale is not by an Oil Company"; (d) in the entry under column (2) against serial number 155, after the words "Raw Bathis", the words "agarbathis and other scented sticks" shall be added; (e) in the entry under column (2) against serial number 179, after the words "including chillies", the word "garlic" shall be inserted. 6. Amendment of the Second Schedule."In the Second Schedule to the principal Act," (a) for serial number 5 and the entries relating thereto, the following serial number and entries shall be substituted, namely:" "5. Hides and skins whether in a raw or dressed state,"
(b) for serial number 7 and the entries relating thereto, the following serial number and entries shall be substituted, namely:" "7. Groundnuts and groundnut seeds,--
7. Repeal and saving." (1) The Kerala General Sales Tax (Second Amendment) Ordinance, 1989 (7 of 1989) 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 |