KERALA VALUE ADDED TAX ACT, 2003

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Intro. Preamble

S.1 Short title, extent and commencement

S.2 Definitions

S.3 Commercial Tax Authorities

S.4 Appellate Tribunal

S.4(a) Appellate Tribunals appointed under the Kerala General Sales Tax Act, 1963

S.5 Settlement Commission

S.6 Levy of tax on sale or purchase of goods

S.6(a) Payment of turnover tax of textile articles

S.7 Trade discount etc. deemed to be sale in certain cases

S.8 Payment of tax at compounded rates

S.9 Burden of proof

S.10 Deduction of tax at source

S.11 Input Tax Credit

S.12 Special rebating in certain cases

S.13 Refund of input tax in the case of export or interstate sale

S.14 Reimbursement of tax

S.15 Registration of dealers

S.15(a) Compulsory Registration

S.15(b) Special drive for registration

S.15(c) Registration of industrial Units

S.16 Procedure for registration

S.17 Security to be furnished in certain cases

S.18 Suspension of registration in certain cases

S.18(a) Special provisions for registration and continuation of business as thelegal heir of a deceased dealer

S.18(b) Special provision for one

S.18(c) Special provisions for hospitals

S.19 Issue of permits

S.19(a) Issue of Green Card

S.20 Filing of returns

S.20(a) Condonation of Delay

S.21 Self assessment

S.22 Assessment in case of non-filing of return and filing of defective return

S.23 Visit to dealer's premises and audit of accounts and other records by audit officers

S.24 Audit assessment

S.25 Assessment of escaped turnover

S.25(a) Assessment of tax based on Audit Objections

S.25(a)(a) General disciplines related to assessment under this Act

S.25(b) Extension of period of limitation for assessments in certain cases

S.25(c) Special provision regarding assessment of dealers paying presumptive tax

S.25(d) Special provision for bakery dealers to settle arrears

S.25(e) Special provision for assessment and payment of tax for presumptive dealers

S.26 Protective assessment

S.27 Assessment of legal representatives

S.28 Liability of firms

S.29 Firm dissolved or business discontinued

S.30 Collection of tax by dealers

S.31 Payment and recovery of tax

S.31(a) Reduction of arrears in certain cases

S.32 Deferment of tax payable by Industrial Units

S.33 Special powers of Assistant Commissioners under Revenue Recovery Act

S.34 Recovery of penalty

S.35 Further mode of recovery

S.36 Recovery of tax when business is transferred

S.37 Certain transfers to be void

S.38 Tax payable to be first charge on the property

S.39 Liability of Directors of a Private Company

S.40 Maintenance of true and correct accounts by dealers

S.40(a) Issuance of sale bill by dealers

S.41 Credit notes and debit notes

S.42 Audit of accounts and certification of returns

S.43 Power of Survey

S.44 Power to order production of accounts and powers of entry, inspection etc.

S.45 Purchase of goods to prevent under valuation

S.46 Establishment of check post and documents to be carried with the goods

S.47 Procedure for inspection of goods in transit

S.48 Transit of goods through the State and issue of transit pass

S.49 Confiscation by Authorized officers in certain cases

S.49(a) Police Assistance for inspection, search and seizure

S.50 Procedure as to perishable goods seized under section 49

S.51 Possession and submission of certain records by owners etc., of Vehicle and vessels

S.52 Forwarding agency, etc., to submit returns

S.53 Banks to submit returns

S.54 Warehousemen and banks to furnish details

S.55 Appeals to the Deputy Commissioner (Appeals) and Assistant Commissioner (Appeals)

S.56 Powers of revision of the Deputy Commissioner suo motu

S.57 Power of revision of Deputy Commissioner on application

S.58 Powers of revision of the Commissioner suo-motu

S.58(a) Powers of revision of the Commissioner suo-motu on the orders passed by Deputy Commissioner (Appeals) under section 55 of the Act.

S.59 Power of revision of the Commissioner on application