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Pre. Act No. 18 of 2016

[13th November, 2016]

PREAMBLE

An Act to give effect to certain financial proposals of the Government of Kerala for the Financial Year 2016-2017.

WHEREAS, it is expedient to give effect to certain financial proposals of the Government of Kerala for the Financial Year 2016-2017;

BE it enacted in the Sixty-seventh Year of the Republic of India as follows:--

S.1 Short title and commencement

(1) This Act may be called the Kerala Finance Act, 2016.

(2) Save as otherwise provided in this Act,--

(i) Clause (b) of sub-section (8) of Section 9 shall be deemed to have come into force on the 1st day of April, 2005;

(ii) Clause (b) of sub-section (2) of Section 9 shall be deemed to have come into force on the 1st day of April, 2013;

(iii) Sub-clause (i) of Clause (a) of sub-section (2) and item (d) of sub-clause (ii) of Clause (a) of sub-section (2) of Section 9 shall be deemed to have come into force on the 1st day of April, 2015;

(iv) Clause (a) of Section 7, Section 8, item (a) of sub-clause (i) of Clause (a) of sub-section (1) of Section 9, Item (a) of sub-clause (ii) of Clause (a) of sub-section (2) of Section 9, sub-section (4) of Section 9, sub-clauses (i), (ii), (iii) and (v) of Clause (a) of sub-section (16) of Section 9 shall be deemed

S.2 Amendment of Act 11 of 1957

In the Kerala Surcharge on Taxes Act, 1957(11 of 1957), in Section 3--

(a) after sub-section (1A), the following sub-section shall be inserted, namely:--

"(1AA) The tax payable under Section 6 of the Kerala Value Added Tax Act, 2003 (30 of 2004), shall, with respect to the sale of water, soda, soft drinks, fruit juices and other beverages whether aerated or not, intended for human consumption and sold in containers of plastic but excluding those sold in such containers of and above 20 litres, be increased by a surcharge at the rate of five per cent and the same shall be paid over to the Government and further, the provisions of the Kerala Value Added Tax Act, 2003 (30 of 2004) excluding those related to input tax credit and special rebate shall apply in relation to the said surcharge as they apply in relation to the tax payable under the said Act.";

(b) in sub-section (2), for the word, brackets, f

S.3 Amendment of Act 17 of 1959

In the Kerala Stamp Act, 1959 (17 of 1959),--

(1) in Section 2,--

(a) for Clause (d), the following clause shall be substituted, namely:--

In the Kerala Court Fees and Suits Valuation Act, 1959 (10 of 1960),--

(1) in Section 76, for sub-section (1), the following sub-section shall be substituted, namely:--

"(1) Notwithstanding anything contained in this Act or any other law for the time being in force and subject to Section 4A of the Act and sub-rule (1) of Rule 397 of the Kerala Motor Vehicle Rules, 1989 it shall be competent for the Government to levy an additional Court fee by notification in the Gazette, in respect of original petitions, original applications, appeals or revisions to Tribunals, appellate authorities and original suits in Civil Courts other than in Family Court at a rate not exceeding one percent of the amount involved in the dispute and in other cases at a rate not exceeding one hundred rupees for each original suit, original petition, original application, appeal or revision.

Explanation.--The term "amount invol

S.5 Amendment of Act 15 of 1963

In the Kerala General Sales Tax Act, 1963 (15 of 1963), in Section 23B,--

(a) for sub-section (1), the following sub-section shall be substituted, namely:--

"(1) Notwithstanding anything contained in this Act or in any judgment, decree or order of any Court, Tribunal, or Appellate Authority, an assessee who is in arrears of tax or any other amount due under this Act or the Central Sales Tax Act, 1956 (Central Act 74 of 1956) relating to the period ending on 31st March, 2005, may opt for settling the arrears by availing a complete reduction of the interest on the tax amount and for the amount of penalty and interest thereon:

Provided that nothing in this section shall apply to a public sector undertaking under the control of Government of India.";

(b) in sub-section (3), for the words and figures "31st August, 2014", the words and figures "28th February, 2017" shall be substi

S.6 Amendment of Act 19 of 1976

In the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976)--

(1) in Section 2, after Clause (ab), the following clause shall be inserted, namely:--

"(ac) 'Floor are

S.7 Amendment of Act 32 of 1976

In the Kerala Tax on Luxuries Act, 1976 (32 of 1976), in Section 4,--

(a) in sub-section (1), after the first proviso, the following proviso shall be inserted, namely:--

"Provided further that no tax under this Act shall be levied on hostels run directly by the educational institutions and working woman's hostels run by religious or charitable institutions, registered under The Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955.";

(b) in sub-section (2),--

(i) in Clause (a), for sub-clause (i) and (ii), the following sub-clauses shall be substituted, namely:--

"(i) at the rate of six percent per room for hotels, in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided is above rupees four hundred and up to one thousand rupees per day;

In the Kerala Agricultural Income Tax Act, 1991 (15 of 1991), in the SCHEDULE,--

(a) in item (3), the words "domestic company or" shall be omitted;

(b) for item (4), the following item shall be substituted, namely:--

"(4) In the case of domestic company or foreign company thirty percent of the total agricultural income.";

S.9 Amendment of Act 30 of 2004

In the Kerala Value Added Tax Act, 2003 (30 of 2004),--

(1) in Section 6,--

(a) in sub-section (1),--

(1) Notwithstanding the lapse of the Kerala Finance Bill, 2016 (Bill No. 396 of Thirteenth Kerala Legislative Assembly) (hereinafter referred to as the said Bill) and the cesser of force of law of the declared provisions of said Bill anything done or any action taken, including levy and collection of tax or duty, during the period from the 1st day of April, 2016 to the 17th day of July, 2016, by virtue of the declared provisions contained in the said bill, under the Kerala Surcharge on Taxes Act, 1957 (11 of 1957) or under the Kerala Stamp Act, 1959 (17 of 1959) or under the Kerala Court Fees and Suits Valuation Act, 1959 (10 of 1960) or under the Kerala Tax on Luxuries Act, 1976 (32 of 1976) or under the Kerala Agricultural Income Tax Act, 1991 (15 of 1991) or under the Kerala Value Added Tax Act, 2003 (30 of 2004) (hereinafter referred to as the respective Acts) as they stand amended by the said Bill, shall be deemed to be and to have always been for all purposes,