| THE KERALA SURCHARGE ON TAXES (AMENDMENT AND VALIDATION) ACT, 1966 [1] |
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(No. 2 of 1966) Enacted by the president in the seventeenth year of the republic of india . An Act further to amend the Kerala Surcharge on Taxes Act, 1957 and to validate the levy and collection of surcharge on profession tax in certain cases. In exercise of the powers conferred by section 3 of the Kerala State Legislature (Delegation of Powers) Act, 1965 (12 of 1965), the President is pleased to enact as follows:" 1. Short title and commencement. "(1) This Act may be called the Kerala Surcharge on Taxes (Amendment and Validation) Act, 1966. (2) Section 4 shall be deemed to have come into force on the 1st day of September, 1957, 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 (Kerala Act 11 of 1957) (hereinafter referred to as the principal Act), for the words "apply to the levy and collection of the said surcharge", the words "apply in relation to the said surcharge as they apply in relation to the income-tax or super-tax payable under the said Act" shall be substituted. 3. Amendment of section 3."In section 3 of the principal Act," (i) in sub-section (1), (a) for the words and figures "the Travancore-Cochin General Sales Tax Act, 1125 or the Madras General Sales Tax Act, 1939", wherever they occur, the words and figures "the Kerala General Sales Tax Act, 1963" shall be substituted; (b) for the words "apply to the levy and collection of the said surcharge", the words "apply in relation to the said surcharge as they apply in relation to the tax payable under the said Act" shall be substituted; (ii) in sub-section (2), for the words, brackets, figures and letter "in sub-section (1) of section 11 of the Travancore-Cochin General Sales Tax Act, 1125 or in sub-section (1) of section 8B of the Madras General Sales Tax Act, 1939", the words, brackets and figures "in sub-section (1) of section 22 of the Kerala General Sales Tax Act, 1963" shall be substituted; (iii) after sub-section (2), the following sub-section shall be inserted, namely:" "(3) Any dealer who collects the surcharge payable under sub-section (1) in contravention of the provision of sub section (2) shall be punishable with fine which may extend to one thousand rupees and no court below the rank of a Magistrate of the first class shall try any such offence." 4. Substitution of new section for section 4."For section 4 of the principal Act, the following section shall be substituted, namely: " "4. Levy of surcharge on profession tax." The profession tax payable by a person or company whose half-yearly income is not less than one thousand and five hundred rupees to the respective local authorities under the Trivandrum City Municipal Act (Travancore Act IV of 1116), the Travancore District Municipalities Act, 1116 (Travancore Act XXIII of 1116), the Cochin Municipal Act, XVIII of 1113 (Cochin Act XVIII of 1113), the Madras District Municipalities Act, 1920 (Madras Act V of 1920), the Travancore-Cochin Panchayats Act, 1950 (Travancore-Cochin Act II of 1950), the Madras Village Panchayats Act, 1950 (Madras Act X of 1950) or the Madras District Boards Act, 1920 (Madras Act XIV of 1920), shall be increased by a surcharge for the purpose of the Govern ment at the rate of five per centum of the profession tax so payable and the local authorities concerned shall levy and collect the said surcharge along with the profession tax in the same manner as if it were a profession tax and the provisions of the law governing the levy and collec tion of such tax shall in all respects apply therefore: Provided that" (i) no surcharge on such tax shall be levied under this section where the profession tax payable by a person or company to any one of the said local authorities is two hundred and fifty rupees or more per annum; and (ii) where the profession tax payable by a person or company to any one of the said local authorities is less than two hundred and fifty rupees per annum and such tax together with the surcharge exceeds two hundred and fifty rupees per annum, the surcharge leviable under this section shall be a sum which together with such tax amounts to two hundred and fifty rupees per annum." 5. Validation." (1) Notwithstanding anything contained in any judgment, decree or order of any court, where any surcharge has been levied or collected before the date of publication of this Act in the purported exercise of the powers conferred by section 4 of the principal Act as originally enacted and" (i) in any case where the aggregate amount of such surcharge and the profession tax referred to in the said section 4 which is payable by a person or a company does not exceed the limit of two hundred and fifty rupees per annum, then, such surcharge shall be deemed to have been validly levied or collected in accordance with law; (ii) in any case where the aggregate amount of such surcharge and profession tax which is payable by a person or a company exceeds the limit of two hundred and fifty rupees per annum, then, that portion of the surcharge, if any, which together with such profession tax does not exceed the said limit, shall be deemed to have been validity levied or collected in accordance with law, as if such levy or collection had been made under section 4 of the principal Act as substituted by this Act, and accordingly" (a) no suit or other proceeding shall be maintained or continued in any court for the refund of the surcharge referred to in clause (i) or such portion of the surcharge as is referred to in clause (ii), as the case may be, which has already been paid; and (b) no court shall enforce any decree or order in so far as it relates to the refund of such surcharge or portion, as the case may be, which has already been paid. (2) For the removal of doubts it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person from claiming any refund of any surcharge paid by him in excess of the amount due from him under section 4 of the principal Act as substituted by this Act. |
| Kerala State Acts |