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Start Free TrialThe Kerala General Sales Tax (Amendment ) Act, 20001 Complete Act
State: Kerala
Year: 2000
THE KERALA GENERAL SALES TAX (AMENDMENT ) ACT, 20001 THE KERALA GENERAL SALES TAX (AMENDMENT ) ACT, 20001 (Act 8 of 2000) 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 (15 of 1963) for the purposes hereinafter appearing; BE it enacted in the Fifty-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, 2000. (2) It shall be deemed to have come into force on the 1st day of January, 2000. 2. Amendment of section 4.• In the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act) in clause, (c) of sub-section (3) of section 4, for the words "one lakh rupees" the words "one lakh fifty thousand rupees" shall be substituted. 3. Amendment of section 5.• In section 5 of the principal Act,• (1) in clause (iii) of sub-section (1), for the words "at the rate of six per cent at all points of such transfer on an aggregate turnover of rupees two lakh and above" the words "at the rate of eight per.....
List Judgments citing this sectionThe Kerala Finance Act, 2004 [1] Complete Act
State: Kerala
Year: 2004
..... 50 5. Dyeing and textile printing contract 50 6. Photography and Printing contract 30 7. Sculptural contracts or contracts relating to arts 70 8. Refrigeration, air conditioning or other machinery,rolling shutters, cranes, installation contract 15 9. All other contract 30"; in section -7, ( i ) in sub-section (1)," (a) for clause (a) and the Explanation the following clause and explanation shall be substituted, namely:" "(a) Any dealer in gold or silver ornaments or wares, may at his option instead of paying tax in accordance with the provisions of that sub section, pay tax at one hundred and thirty per cent of the tax payable by him as conceded in the return or accounts or the tax paid for the previous consecutive three years whichever is higher. Explanation:-- Forthe purpose of this clause "tax payable as conceded in the return or accounts for the previous consecutive three years means tax payable on the sales turnover under sub-section (1) of section 5 and the tax payable on the purchase turnover under section 5A." (b) after clause (a), the following clause shall be.....
List Judgments citing this sectionThe Sree Sankaracharya University of Sanskrit Act, 1994 [1] Complete Act
State: Kerala
Year: 1994
THE SREE SANKARACHARYA UNIVERSITY OF SANSKRIT ACT, 1994 [1] THE SREE SANKARACHARYA UNIVERSITY OF SANSKRIT ACT, 1994 [1] ( ACT 5 OF 1994 ) An Act to establish and incorporate a University of Kalady in Alwa taluk in Ernakulam District by the name Sree Sankaracharya University of Sanskrit. Preamble. "€W HEREAS , it is considered necessary to establish and incorporate a University in the name of the illustrious Indian Philosopher and Saint Jagadguru Sree Adi Sankaracharya in his place of birth for the promotion and development of the study of the Sanskrit, Indology, Indian Philosophy and Indian languages. B E it enacted in the Forty-fifth year of the Republic of India as follows: "€ C HAPTER I PRELIMINARY 1. Short title and commencement. "€(1) This Act may be called the Sree Sankaracharya University of Sanskrit Act, 1994. (2). It shall be deemed to have come into force on the 25th day of November, 1993. 2. Definitions. "€In this Act, unless the context otherwise requires, "€ (a) "Academic Council" means the Academic Council of the University constituted under section 16; (b) "Academic department" means a.....
List Judgments citing this sectionThe Kerala General Sales Tax (Amendment) Act, 1980 [1] Complete Act
State: Kerala
Year: 1980
THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1980 [1] THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1980 [1] (Act 19 of 1980) 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 Thirty-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, 1980. (2) Clause (a) of section 3 and sections 4, 5, 7, 9, 10 and 12 shall be deemed to have come into force on the 1st day of April, 1980 and the remaining provisions of his Act shall come into force at once. 2. Amendment of section 2. "In section 2 of the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act), in clause (vii), the words "of a business nature" shall be omitted. 3. Amendment of section 5."In section 5 of the principal Act," (a) in sub-section (1), for the words "twenty-five thousand rupees", the words "thirty-five thousand rupees" shall be substituted; (b) in sub-section (3), after.....
List Judgments citing this sectionThe Kerala General Sales Tax (Amendment) Act, 1983 [1] Complete Act
State: Kerala
Year: 1983
..... 1. Short title and commencement." (1) This Act may be called the Kerala General Sales tax (Amendment) Act, 1983. (2) Clauses (a) and (b) of section 2 and sections 3, 4, 5, 6, 7 and 8 shall be deemed to have come into force on the 1st day of April, 1982, and the remaining provisions of this Act shall be deemed to have come into force on the 14th day of October, 1982. 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)," (a) .in subsection (1), for the words "fifty thousand rupees", the words "seventy-five thousand rupees" shall be substituted; (b) in sub-section (2), for the words "fifteen thousand rupees", the words "twenty-five thousand rupees" shall be substituted; (c) after sub-section (3), the following sub-section shall be inserted, namely:" "(3A) Notwithstanding anything contained in sub-section (1) or sub section (2), the tax payable by a dealer in respect of any sale of the goods specified in the First Schedule, which is liable to tax at a rate higher than four per cent, by such dealer to another for use by the latter as component part, not being a component part as.....
List Judgments citing this sectionThe Kerala State Cooperative [2] [Agricultural and Rural Development Banks] Act, 1984 Complete Act
State: Kerala
Year: 1984
.....AND RURAL DEVELOPMENT BANKS] ACT, 1984 (ACT 20 OF 1984) [1] THE KERALA STATE CO-OPERATIVE [2] [AGRICULTURAL AND RURAL DEVELOPMENT BANKS] ACT, 1984 An Act to facilitate the more efficient working of Co-operative [3]["Agricultural and Rural Development Banks"] in the State of Kerala. Preamble.-WHEREAS it is expedient to facilitate the more efficient working of the Co-operative [4] ["Agricultural and Rural Development Banks"] in the State of Kerala; BE it enacted in the Thirty-fifth Year of the Republic of India as follows:- CHAPTER I PRELIMINARY 1. Short title, extent and commencement.- (1) This Act may be called the Kerala State Co-operative [5]["Agricultural and Rural Development Banks"] Act, 1984. (2) It extends to the whole of the State of Kerala. (3) It shall come into force at once. 2. Definitions.- In this Act, unless the context otherwise requires,- (a) [6] ["Agricultural and Rural Development Bank"] means the Kerala Co-operative Central Land Mortgage Bank Limited, registered under section 10 of the Travancore-Cochin Co-operative Societies Act, 1951 (X of 1952), which shall hereafter be known as the [7] ["Kerala State Co-operative Agricultural and Rural.....
List Judgments citing this sectionThe Kerala Tax on Entry of Goods into Local Areas Act, 1994 Complete Act
State: Kerala
Year: 1994
.....in importer of any goods liable to pay tax under this Act, being a dealer in such goods becomes liable to pay tax under the Kerala General Sales Tax Act. 1963 (Act 15 of 1963) (Inserted by Act 10 of 2005.) [or the Kerala Value Added Tax Act, 2003 (Act 30 of 2004)] as a result of the sale of such goods, then the amount of tax payable under the said Act shall be reduced by the amount of tax paid I under this Act] Section 5 - Assessing Authorities The Government may, by notification, appoint the officers of the Agricultural Income Tax and (Substituted by Act 12 of 2003 w.e.f. 1-7-2003.) [Commercial Taxes] Department not below the rank of the Sales Tax Officer to be the assessing authorities for the purposes of this Act and may assign to them such local area or local areas as may be specified in such notification. Section 6 - Appellate Authorities The Government may, by notification appoint such officers of the Agricultural Income Tax and Sales Tax Department of the rank of Assistant Commissioner (Inserted by Act 19 of 2004 w.e.f. 1-4-2004.) [or Deputy Commissioner] of Sales Tax to be the appellate authorities for the purposes of this Act and may assign to them such local.....
List Judgments citing this sectionThe Cochin Rubber Theft Prevention Act, Vii of 1914 Complete Act
State: Kerala
Year: 1914
.....him to do so, Any person who purchases rubber without being so licensed, or without such permit, shall be guilty of an offence against this Act. Section 4 - Power of Diwan Peishkar to issue license to deal in rubber (1) The Diwan Peishkar may issue, free of charge, licenses under his hand authorising the person to whom the same are granted to deal in rubber, (2) Every such license may be in the form marked A in the Schedule or in such other form as the Diwan may from time to time prescribe, and shall state the name and the residence of the licensee and the premises at which he is authorised to deal in rubber. (3) Every such license shall expire, unless it is determined otherwise, on the last day of Karkadagam next following the date when it was issued. (4) The Diwan Peishkar may, in his discretion, issue permits in writing under his hand authorising the superintendents or Assistant Superintendents for the time being of the estates therein named, to purchase rubber. Such permits shall remain in force until revoked by the Diwan Peishkar. Section 5 - Power to refuse to issue license, etc (1) The Diwan Peishkar may, at his discretion, refuse to grant a license.....
List Judgments citing this sectionThe Travancorecochin Literary, Scientific and Charitable Societies Registration Act, 1955 [1] Complete Act
State: Kerala
Year: 1955
.....AND CHARITABLE SOCIETIES REGISTRATION ACT, 1955 [1] THE TRAVANCORE-COCHIN LITERARY, SCIENTIFIC AND CHARITABLE SOCIETIES REGISTRATION ACT, 1955 [1] (ACT XII OF 1955) An Act to provide for the registration of literary, scientific and charitable societies in the State of [2] [Kerala excluding the Malabar Districts]. Preamble.- Whereas, it is expedient that provision should be made for improving the legal condition of societies, established for the promotion of literature, science, or the fine arts, or for the diffusion of useful knowledge or for charitable purposes; Be it enacted in the Sixth Year of the Republic of India as follows: 1. Short title, extent and commencement."(1) This Act may be called the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955. (2). It extends to the whole of the State of [3][Kerala excluding the Malabar District] and shall come into force on such date as the Government may, by notification in the Gazette, appointThe Act came into force from 20"8"1955, vide Notification No. Em.8-4032/55/EHL dated 13-08-1955.[4] 2. Definitions."In this Act, unless the contest otherwise requires,-- (a)......
List Judgments citing this sectionThe Guruvayoor Devaswom Act, 1978[1] Complete Act
State: Kerala
Year: 1978
.....trustees, the same situation which had rendered it expedient to reorganise the scheme of management of the affairs of the Devaswom and to enact the said Act is likely to arise; And whereas it is expedient to provide in the public interest and in the interest of the worshippers of the Temple for a proper administration of the said Devaswom in accordance with the law as laid down in the said judgement; Be it enacted in the Twenty ninth Year of the Republic of India as follows: - Chapter I Preliminary 1. Short title and commencement. - (1) This Act may be called the Guruvayoor Devaswom Act, 1978. (2) It shall be deemed to have come into force on the 29 th day of November, 1977. 2. Definitions. - In this Act, unless the context otherwise requires," (a) "Administrator" means the Administrator appointed under section 14; (b) "Commissioner" means an officer not below the rank of Secretary to Government, who professes the Hindu Religion and believes in Temple worship, appointed by the Government, by notification in the Gazette, to be the Commissioner for the purposes of this Act; (c) "Committee" means the Guruvayoor Devaswom Managing Committee constituted under section 3; (d).....
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