Act 29 of 1971 THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1971[1] 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 Twenty-second 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, 1971. (2) It shall be deemed to have come into force on the 1 st day of April, 1971. 2 . Amendment of section 5. "€In section 5 of the Kerala General Sales tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act), in sub-section (1), "€ (i) for the words "ten thousand rupees", the words "twenty thousand rupees" shall be substituted; (ii) the following proviso shall be inserted at the end, namely: "Provided that every dealer in cooked food including coffee, tea and like articles served in a hotel, restaurant or any other place, whose total turnover in respect of such food is not less than one lakh rupees shall pay tax at the rate of four per cent on his taxable turnover.". 3 . Amendment of section 5A. "€In section 5A of the principal Act, "€ (a) in sub-section (2), for the words "ten thousand rupees", the words "twenty thousand rupees" shall be substituted; (b) in sub-section (3), "€ (i) for the words "ten thousand rupees", the words "twenty thousand rupees" shall be substituted; (ii) for the words "at the rates", the words "at the rate" shall be substituted. 4 . Amendment of section 7. "€In section 7 of the principal Act, in sub-section (1), for clauses (i) and (ii), the following clauses shall be substituted, namely: "€ "(i) every dealer (other than a dealer in cooked food including coffee, tea and like articles served in a hotel, restaurant or any other place) whose total turnover in a year is not less than twenty thousand rupees but is not more than twenty-five thousand rupees may, at his option, instead of paying the tax in accordance with the provisions of that sub-section, pay tax at the rate of one and a half per cent on his taxable turnover. (ii) every dealer in cooked food including coffee, tea and like articles served in a hotel, restaurant or any other place, whose total turnover in respect of such food is not less than thirty-five thousand rupees but is less than one lakh rupees, may, at his option, instead of paying the tax in accordance with the provisions of that sub-section in respect of the turnover relating to such food, pay tax at the following rates: "€ Rs. (a) Where the total turnover is not less than thirty-five thousand rupees but is less than forty thousand rupees 540.00 (b) Where the total turnover is not less than forty thousand rupees but is less than fifty thousand rupees 720.00 (c) Where the total turnover is not less than fifty thousand rupees but is less than seventy-five thousand rupees 1,500.00 (d) Where the total turnover is not less than seventy-five thousand rupees but is less than one lakh rupees 2,250.00" 5 . Amendment of the third Schedule. "€In the third Schedule to the principal Act, in item 12, for the words "twenty thousand rupees", the words "thirty-five thousand rupees" shall be substituted. |