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Pre. Act No. 29 of 2014

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;

Be it enacted in the Sixty-fifth Year of the Republic of India as follows:--

S.1 Short title and commencement

(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 come into force on the 1st day of April, 2005;

(ii) clause (b) of sub-section (1) of section 7 shall be deemed to have come into force on the 1st day of April, 2007;

(iii) sub-clause (iv) of clause (c) of sub-section (17) of section 10 shall be deemed to have come into force on the 13th day of November, 2009;

(iv) clause (e) of sub-section (5) of section 10 shall be deemed to have come into force on the 1st day of April, 2013;

(v) sub-section (2) of section 5 and sub-clause (x) of clause (c) of sub-section.(17) of section 10 shall be deemed to have come into force on the

S.2 Amendment of Act XII of 1955

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 exceeding one thousand rupees", the words "of twenty rupees for every day during which the default continues, subject to a maximum of two hundred rupees" shall be substituted;

(3) in section 12, in sub-section (2), for the words "not exceeding one thousand rupees", the words "of twenty rupees for every day during which the default continues, subject to a maximum of two hundred rupees" shall be substituted;

(4) in section 13, in sub-section (5), for the w

S.3 Amendment of Act 17 of 1959

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:--

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

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 case may be" shall be substituted;

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

"(i) in respect of a bar attached hotel of and below two star, at one hundred and sixty per cent of the purchase value of such liquor.";

(e) in item (ii), after the words "hotel of three stars", the words, letters and brackets "as per clause (a) or (b) below, whichever is higher" shall be inserted;

(d) the proviso shall be omitted;

(2) in section 23B,--

(a) in sub-section (3), for the words and figures "31st December. 2013", the wo

S.6 Amendment of Act 7 of 1975

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;

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:--

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 alternative for hotel accommodation.";

(2) in section 4,--

(a) in sub-section (1), after item (ii), the following item shall be inserted, namely;--

"(iia) in a serviced apartment";

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

(i) in clause (a), after the second proviso, the following proviso shall be inserted, namely:--

"Provided also that for the charge of accommodation for residence and other amenities and services provided made in the months of June, July and August of every year,

S.9 Amendment of Act 15 of 1991

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),--

(a) for the figures and words "31st December, 2010", the figures and words "31st December, 2014" shall be substituted;

(b) the proviso shall be omitted.

S.10 Amendment of Act 30 of 2004

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

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:--

"Provided that cess shall be levied only once for wedding and connected celebrations in respect of the same bride and bridegroom.".