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KERALA FINANCE ACT, 2014

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Preamble Act No. 29 of 2014

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PREAMBLE

An Act to give effect to certain financial proposals of the Government of Kerala for the Financial Year 2014-2015.

Whereas, it is expedient to give effect to certain financial proposals of the Government of Kerala for the Financial Year 2014-2015;

Section 1

(1) This Act may be called the Kerala Finance Act, 2014.

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

(i) sub-section (10) of section 10, sub-clause (iv) of clause (a) and sub-clause (ix) of clause (c) of sub-section (17) of section 10 shall be deemed to have

S.2 Amendment of Act XII of 1955

Section 2

In the Travancore-Cochin Literary, scientific and charitable societies Registration Act, 1955 (XII of 1955),--

(1) in section 6, in sub-section (4), for the words "fifty rupees for every day during which the non-compliance continues", the words "ten rupees for every day during which the non-compliance continues, subject to a maximum of fifty rupees" shall be substituted;

(2) in section 7, in sub-section (5), for the words "not exceedi

S.3 Amendment of Act 17 of 1959

Section 3

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

(1) in section 28A,--

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

Section 4

In the Kerala Plantation Tax Act; 1960 (17 of 1960), in section 3, to sub-section (1), the following proviso shall be inserted, namely:--

"Provided that no plantation tax shall be charged on any person cultivating coconut, arecanut or pepper and persons other than companies coming under the Plantation Labour Act, 1951 (Central Act 19 of 1951).".


S.5 Amendment of Act 15 of 1963

Section 5

In the Kerala General Sales Tax Act, 1963 (15 of 1963),--

(1) in section 7,--

(a) for the words, letters and brackets "clauses (a) or (b) of items (i) and (ii) respectively, whichever is higher", the words, letters and brackets "in item (i) or (ii), as the ca

S.6 Amendment of Act 7 of 1975

Section 6

In the Kerala Building Tax Act, 1975 (7 of 1975) --

(1) in section 3,--

(a) in clause (b) of sub-section (1), after the word "workshops", the words and symbols "or cattle/pig/poultry farms or poly houses" shall be inserted;

Section 7

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

(1) in section 2,--

(a) the existing clause (aa) shall be renumbered as clause (ab) and before clause (ab) as so renumbered, the following clause shall be inserted, namely:--

Section 8

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

(1) in section 2, after clause (i), the following clause shall be inserted, namely:--

"(ia) "Serviced apartment" means a furnished apartment available for short-term stay for guests, which provides amenities and services for daily use for monetary consideration as an alternati

S.9 Amendment of Act 15 of 1991

Section 9

In the Kerala Agricultural Income Tax Act, 1991 (15 of 1991), in section 37C,--

(1) in sub-section (3), for the figures and words "31st December, 2010", the figures and words "31st August, 2014" shall be substituted;

(2) in sub-section (4),--

Section 10

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

(1) in section 4, in sub-section (4), after clause (iii), the following clauses shall be inserted, namely:--

"(iv) The Chairman or any other member of the Appell

S.11 Amendment of Act 29 of 2013

Section 11

In the Kerala Finance Act, 2013 (29 of 2013), in section 11,--

(1) in sub-section (1), the words "including that of dining halls" shall be omitted;

(2) to sub-section (2), the following proviso shall be inserted, namely:--

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