Bare Act Search Results
Home Bare Acts Phrase: quenchSign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free TrialThe Kerala Finance Act, 2002 [1] Complete Act
State: Kerala
Year: 2002
.....Act, shall be deemed to have come into force on the 1st day of April, 2002 and shall be in force till the 2nd day of April, 2002; sub-section (4) of section 3 and section 6 of this Act shall be deemed to have come into force on the 31st day of Mach, 2002 and shall be in force till the 31st day of March, 2003 and the remaining provisions of this Act shall be deemed to have come into force on the 1st day of April, 2002. 2. Amendment of Act 1 of 1077.-- In the Abkari Act, 1077 (1 of 1077), - (1) in section 18, in sub-section (3), - (a) after item (b) under the heading "(2) Luxury Tax" the following items and entries shall respectively be inserted, namely:-- "(c) when levied in the form of a fee for licence for the sale of Foreign Liquor (Foreign made) (i) in whole sale Rs.25,00,000(Rupees Twenty five lakhs) for a year or part thereof (ii) in retail Rs. 10,00,000 (Rupees Ten lakhs) for a year or part thereof (iii) in hotels or restaurants Rs.25,00,000(Rupees Twenty five lakhs) for a year or part thereof (iv) in non-proprietary clubs to its members Rs, 10,00,000 (Rupees ten lakhs) for a year or part thereof (v) in.....
List Judgments citing this sectionThe 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 Kerala General Sales Tax (Amendment) Act, 1988 [1] Complete Act
State: Kerala
Year: 1988
.....of July, 1987 and the remaining provisions of the Act shall be deemed to have come into force on the 19th day of February, 1988. 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 the Explanation to clause (xxvi), after the words "Notwith standing anything contained in any other provision of this Act", the words "but subject to the provisions of section 8" shall be inserted. 3. Amendment of section 5."In section 5 of the principal Act," (a) for the proviso to clause (v) of sub-section (1) of section 5, the following proviso shall be substituted, namely:" ''Provided that where there are no two points of sale in the State for any goods coming under the Fifth Schedule and the first sale is to a person other than a registered dealer, the rate specified in column (8) of that Schedule shall apply to such sales." (b) In sub-section (2A)," (i) for clause (i) of the proviso, the following clause shall be substituted, namely:" "(i) on which tax is leviable on such dealer under sub-section (1) or sub-section (2), except in the case of rubber excluding synthetic rubber, tea, pepper,.....
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, 2002 [1] Complete Act
State: Kerala
Year: 2002
.....Short title and commencement.- (1) This Act may be called the Kerala General Sales Tax (Amendment) Act, 2002. (2) Clauses (a), (b), (c) and (e) of section 3 and section 4 of this Act shall be deemed to have come into force on the 31st day of December, 2001 and section 2, clause (d) of section 3 and section 5 of this Act shall be deemed to have come into force on the 3rd day of April, 2002. 2. Amendment of section 5D.- In the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act), in the proviso to section 5D, in clause (a) for the words and figures "serial No.12 of the Fifth Schedule", the words and figures "serial No.108 of the First Schedule" shall be substituted. 3. Amendment of the First Schedule.- In the First Schedule to the principal Act,- (a) after serial numbers 49 and entries against it, the following serial number and entries shall, respectively, be inserted, namely:- "49 A. Cutlery At the point of first sale in the State 12"; by a dealer who is liable to tax under section 5 (b) after serial number 56 and the entries against it, the following serial number and entries shall, respectively, be inserted, namely:- .....
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 Pondicherry General Sales Tax Act, 1967 Complete Act
State: Pondicherry
Year: 1967
.....in respect of declared goods. 5. Refund of tax paid in certain cases. 6. Tax on goods purchased by dealers registered under Central Sales Tax Act (Act 74 of 1965). 7. Tax under this Act to be in addition to tax under Central Act 74 of 1956 or any other law. 8. Payment of tax at compounded rates. 9. Exemption from tax. 10. Stage of levy of taxes in respect of imported and exported goods. 11. Burden of proof. 12. Assessment of tax. 13. Procedure to be followed by the assessing authority. 14. Provisional assessment. 15. Dealer to continue payment for the year of tax as assessed in the preceding year under section 14. 16. Fresh assessment in certain cases. 17. Assessment of legal representative. 18. Assessment of escaped turnover. 19. Power of Government to notify exemptions and reductions of tax. 20. Liability to tax of persons not observing restrictions and conditions notified under section 19. 21. Liability of firms. 22. Registration of dealers. 23. Procedure for registration. 24. Issue of permit. 25. Collection of tax by dealer. 26. Levy of penalty in certain cases. 27. Payment and recovery of tax. 28. Recovery of penalty. 29......
List Judgments citing this section- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial