The Kerala General Sales Tax Act, 1963

Act 15 of 1963

5th March 1963

An Act to consolidate and amend the law relating to the levy of a general tax on the sale or purchase of goods in the State of Kerala.

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S.Chapter I Preliminary

S.Chapter II Authorities and Appellate Tribunal

S.Chapter III Incidence and Levy of Tax

S.Chapter IV Registration and Permit

S.Chapter V Assessment, Collection and Penalty

S.26 Recovery of tax when business is transferred

Where the ownership of the business of a dealer liable to pay tax or other amount is transferred, any tax or other amount payable under this Act in respect of such business and remaining unpaid at the time of the transfer and any tax or other amount due up to the date of the transfer, though unassessed, may, without prejudice to any action that may be taken for its recovery from the transferor, be recovered from the transferee as if he were the dealer liable to pay such tax or other amount:

Provided that the recovery from the transferee of the arrears of tax due for the period prior to the date of the transfer shall be limited to the value of the assets he obtained by transfer.

S.Chapter VI Inspection of business places and accounts and establishment of check posts

S.27 Maintenance of true and correct accounts by dealers

Every person registered under this Act, every dealer liable to get himself registered under this Act and every other dealer who is required so to do by the prescribed authority by notice served in the prescribed manner, shall keep and maintain true and correct accounts and such other records as may be prescribed in Malayalam, Tamil, Kannada, Gujarathi or English, relating to his business, showing such particulars as may be prescribed. Different particulars may be prescribed for different classes of dealers.

S.28 Powers to order production of accounts and powers of entry, inspection, etc

(1) Any officer empowered by the Government in this behalf may for the purposes of this Act, require any dealer carrying on business in any kind of goods to produce before him the accounts, registers and other documents and to furnish any other information relating to his business, and such dealer shall produce his accounts, registers and other documents and shall furnish any such information in accordance with such requisition.

(2) All accounts, registers and other documents maintained by a dealer, the goods in his possession and his offices, shops, godowns, vessels or vehicles shall be open to inspection at all reasonable times by such officers as may be authorised by the Government in this behalf.

(3) (a) If any officer not below the rank of an assessing authority has reason to suspect that any dealer is attempting to evade payment of any tax or fee due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers and docume

S.29 Establishment of check posts and inspection of goods in transit

(1) If the Government consider that with a view to prevent or check evasion of tax under this Act in any place or places in the State it is necessary so to do, they may, by notification in the Gazette, direct the setting up of check posts at such place or places, and define the boundaries of such check posts and notify the area of the check posts included within such boundaries, hereinafter referred to as the notified area, and demarcate such boundaries by means of barriers or otherwise for the purpose of regulating the passage of goods across the notified area.

(2) No person shall transport within the State across or beyond the notified area any consignment of goods exceeding such quantity or value as may be prescribed by any vehicle or vessel, unless he is in possession of-

• (a) either a bill of sale or delivery note or way-bill or certificate of ownership containing such particulars as may be prescribed, and
• (b) a declaration in such form and containi
  

S.30 Regulation of transport of notified goods

(1) No person shall transport from or to any railway station or steamer station or any other place of similar nature notified in this behalf by the Government any consignment of such goods as may be notified by the Government in the Gazette exceeding such quantity or value as may be prescribed, except in accordance with such conditions as may be prescribed. Such conditions shall be prescribed with a view to ensure that there is no evasion of the tax imposed by this Act.

(2) Any officer authorised by the Government in this behalf shall have power, subject to such restrictions as may be prescribed,-

• (a) to intercept and search any vehicle or vessel for the purpose of verifying whether any goods are being transported in contravention of sub-section (1);
• (b) to seize and confiscate any goods which he has reason to believe are being transported in contravention of sub-section (1):

Provided that before taking action for the confiscation of goods

S.31 Possession and submission of certain records by owners, etc., of vehicles and vessels

The owner or other person in charge of a vehicle or vessel shall, while transporting any consignment of goods exceeding such quantity or value as may be prescribed under sub-section (2) of section 29, carry with him-

• (i) a bill of sale, delivery note, way-bill or a certificate of ownership, and
• (ii) such other documents as may be prescribed,

relating to the goods under transport and containing such particulars as may be prescribed, and shall submit to the prescribed authority, having jurisdiction over the area in which the goods are delivered, the documents aforesaid or copies thereof within such time as may be prescribed.

S.32 Forwarding agency, etc., to submit returns

Every clearing or forwarding house or agency, transporting agency, shipping agency, shipping out-agency or steamer agency in the State shall submit to the assessing authority of the area such returns as may be prescribed of all goods cleared, forwarded, transported, or shipped by it. The assessing authority concerned shall have the power to call for and examine the books of account or other documents in the possession of such agency with a view to verify the correctness of the returns submitted, and the agency shall be bound to furnish the books of account or other documents when so called for.

S.33 Banks to submit returns

Every bank, including any branch of a bank or any banking institution in the State, shall submit every month to the assessing authority of the area a return in the prescribed form of all bills relating to goods discounted, cleared or negotiated by or through it during the preceding month, in such manner as may be prescribed.

S.Chapter VII Appeals, Revisions and Refunds

S.34 Appeals to the Appellate Assistant Commissioner

(1) Any person objecting to an order affecting him passed by an appropriate authority under sub-section (6) or sub-section (7) of section 14, sub-section (2) or sub-section (3) of section 17, sub-section (1), sub-section (2) or sub-section (3) of section 18, sub-section (1) or sub-section (2) of section 19, section 26, section 29, section 30 or sub-section (2) of section 47 may, within a period of thirty days from the date on which the order was served on him, appeal against such order to the Appellate Assistant Commissioner:

Provided that the Appellate Assistant Commissioner may admit an appeal presented after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the said period:

Provided further that in the case of an order under sub-section (2) or sub-section (3) of section 17, sub-section (1), sub-section (2) or sub-section (3) of section 18 or sub-section (1) or sub-section (2) of section

S.35 Powers of revision of the Deputy Commissioner suo motu

(1) The Deputy Commissioner may, of his own motion, call for and examine any order passed or proceedings recorded under this Act by the Inspecting Assistant Commissioner or any officer or authority of rank below that of an Inspecting Assistant Commissioner and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit.

(2) The Deputy Commissioner shall not pass any order under sub-section (1) if-

• (a) the time for appeal against the order has not expired;
• (b) the order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal or of a revision in the High Court; or
• (c) More than four years have expired after the passing of the order referred to therein.

(3) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.

S.36 Powers of revision of Deputy Commissioner on application

(1) Any person objecting to an order passed or proceeding recorded under this Act for which an appeal has not been provided for in section 34 or section 39 may, within a period of thirty days from the date on which a copy of the order or proceeding was served on him in the manner prescribed, file an application for revision of such order or proceeding to the Deputy Commissioner.

Provided that the Deputy Commissioner may admit an application for revision presented after the expiration of the said period, if he is satisfied that the applicant had sufficient cause for not presenting the application within the said period.

(2) An application for revision shall be in the prescribed form and shall be verified in the prescribed manner.

(3) On admitting an application for revision, the Deputy Commissioner may call for and examine the record of the order or proceeding against which the application has been preferred and may make such enquiry or cause such enquiry to be

S.37 Powers of revision of the Board of Revenue suo motu

(1) The Board of Revenue may suo motu call for and examine any order passed or proceeding recorded under this Act by the Deputy Commissioner, Inspecting Assistant Commissioner or any officer or authority of rank below that of an Inspecting Assistant Commissioner and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act may pass such order thereon as it thinks fit.

(2) The Board of Revenue shall not pass any order under sub-section (1) if-

• (a) the time for appeal against that order has not expired;
• (b) the order has been made the subject matter of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal or of a revision in the High Court; or
• (c) more than four years have expired after the passing of the order referred to therein.

(3) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard

S.38 Powers of revision of the Board of Revenue on application

(1) Any person objecting to an order passed by the Deputy Commissioner under sub-section (1) of section 35 or sub-section (3) of section 36 may, within a period of thirty days from the date on which a copy of the order was served on him in the manner prescribed, file an application for revision of such order to the Board of Revenue:

Provided that the Board of Revenue may admit an application presented after the expiry of the said period, if it is satisfied that the applicant had sufficient cause for not presenting the application within the said period.

(2) Such application for revision shall be in the prescribed form and shall be verified in the prescribed manner.

(3) On admitting an application for revision, the Board of Revenue may call for and examine the record of the order against which the application has been preferred and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act pass such order thereon as it think

S.39 Appeal to the Appellate Tribunal

(1) Any officer empowered by the Government in this behalf or any other person objecting to an order passed by the Appellate Assistant Commissioner under sub-section (3) of section 34 and any person objecting to an order passed by the Deputy Commissioner under sub-section (1) of section 35 and any person objecting to an order passed by the Inspecting Assistant Commissioner under clause (c) of sub-section (4) of section 28 may, within a period of sixty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Appellate Tribunal:

Provided that the Appellate Tribunal may admit an appeal presented after the expiration of the said period if it is satisfied that the appellant had sufficient cause for not presenting the appeal within the said period.

(2) The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal against t

S.16 Amendment of section 37

(a) in subsection (1), for the words “the Deputy Commissioner, Inspecting Assistant Commissioner or any officer or authority of rank below that of an Inspecting Assistant Commissioner”, the words “any officer or authority subordinate to it other than an Appellate Assistant Commissioner” shall be substituted;

(b) after subsection (2), the following subsection shall be inserted, namely:—

“(2A) Notwithstanding anything contained in subsection (2), the Board of Revenue may pass an order under subsection (1) on any point which has not been decided in an appeal or revision referred to in clause (b) of subsection (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of a period of four years referred in clause (c) of that subsection, whichever is later.”.

S.17 Omission of section 45

Section 45 of the principal Act shall be omitted.

S.18 Amendment of section 45 A

In section 45 A of the principal Act,—

• (a) in subsection (1), for the words “an amount of fifty rupees or twice the amount of sales tax or other amount evaded or sought to be evaded whichever is higher”, the words “an amount not exceeding twice the amount or sales tax or other amount evaded or sought to be evaded where it is practicable to quantify the evasion or an amount not exceeding five thousand rupees in any other case” shall be substituted;
• (b) for subsection (3), the following subsection shall be substituted namely:—

  “(3) The Deputy Commissioner may, on application by any person on whom a penalty is imposed under subsection (1) within thirty days from the date of receipt by him of the order imposing such penalty, for reason to be recorded in writing, confirm, reduce or waive such penalty or remand the case to the assessing authority or Appellate Assistant Commissioner, as the case may be, for reconsideration:

  Provided that the Dep
  

  S.19 Amendment of section 47

  In section 47 of the principal Act, in clause (b), for the words “one thousand rupees”, the words “five thousand rupees” shall be substituted.

  
  

  S.20 Amendment of section 54

  In subsection (2) of section 54 of the principal Act, in clause (ix), for the words “Department of the Government”, the words “Department of the Central Government or the Government of Kerala” shall be substituted.

  
  

  S.21 Insertion of new section 59 A

  After section 59 of the principal Act, the following section shall be inserted, namely:—

  “59 A. Power of Government to determine rate of tax.—If any question arises as to the rate of tax leviable under this Act on the sale or purchase of any goods, such question shall be referred to the Government for decision, and the decision of the Government thereon shall, notwithstanding any other provision in this Act, be final.”.

  
  

  S.22 Amendment of First Schedule

  In the First Schedule to the principal Act,—

  (i) for Serial Number 1 and the entries relating thereto and the Explanation thereunder, the following shall be substituted, namely:—

  “1. Foreign Liquor At the point of first sale in the State by a dealer who is liable to tax under section 5 50

  2 . Liquor other than foreign liquor arrack and toddy do. 40

  Explanation1.— “Liquor” means and includes toddy, wine, brandy, champagne, sherry, rum, gin, whisky, beer, cider, coco-brandy, arrack and all other distilled or spirituous or fermented beverages brought into or produced or manufactured in the State.

  Explanation 2.— “Foreign liquor” means any liquor manufactured in any country other than India and brought to India.”;

  (ii) for Serial Number 5 and the entries relating thereto, the following shall be substituted, namely:—

  “5. Rubber products other than those specially mentioned in this Schedule, but not including cycle tyres, and tubes and rub
  

  S.23 Amendment of Third Schedule

  In the Third Schedule to the principal Act,—

  (i) serial Number 8 and the entry relating thereto shall be omitted;

  (ii) before Serial Number 12 and the entry relating thereto, the following shall be inserted, namely:—

  “11A. Arrack.”.

  
  

  S.24 Validation

  Not withstanding anything contained in the principal Act or in any other law for the time being in force, or in any judgment, decree or order of any court or other authority, any order purported to have been passed or any other action purported to have been taken, before the commencement of this Act, by a Deputy Commissioner in revision against the orders of any Assistant Commissioner of Salestax who has been invested with the powers of an assessing authority in the purported exercise of the powers conferred by section 35 of the principal Act shall be, and shall be deemed always to have been, valid and in accordance with law as if such order was passed or such other action was taken in exercise of the powers conferred by section 35 of the principal Act as amended by this Act.

  
  

  S.25 Repeal and saving

  (1) The Kerala General Sales Tax (Amendment) Ordinance, 1978 (10 of 1978), is hereby repealed.

  (2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.

  
  

  S.8 Amendment of section 14

  In section 14 of the principal Act, for sub section (2), the following sub-section shall be substituted, namely:—

  "(2) If the prescribed authority after making such enquiries as it may consider necessary is satisfied—

  • (a) that the application is in order;
  • (b) that the particulars furnished therein are correct; and
  • (c) that the security, if any, required to be furnished under sub section (2A) has been furnished,

  it shall register the applicant and issue to him a certificate in the prescribed form.".

  
  

  S.9 Amendment of section 17

  (a) in subsection (4),—

  • (i) for the word, brackets and figure "subsection (3)", the words, brackets, figures and letter "subsections (3) and (4A)" shall be substituted;
  • (ii) in the second proviso, after the words "penalty has been imposed", the words and figures "or from whom a sum of money has been accepted under section 47" shall be inserted;

  (b) after sub-section(4), the following subsection shall be inserted namely:—

  "(4A) Notwithstanding anything to the contrary contained in subsection (3), in the case of a co-operative society registered or deemed to be registered under the Kerala Co-operative Societies Act, 1969 (21 of 1969), the assessing authority shall make the final assessment for the year 1980-81 and for every subsequent year on the basis of the return furnished by that society, if such return is duly supported by the audit report of such society issued by the Registrar of Co-operative Societies:

  Provided that the provis
  

  S.10 Amendment of section 18

  (a) to subsection (1A), the following provisos shall be added namely:—

  "Provided that in the case of a co-operative society registered or deemed to be registered under the Kerala Co-operative Societies Act, 1969 (21 of 1969), the assessing authority shall determine the amount of tax payable in respect of the year 1980-81 and each subsequent year on the basis of the return and the latest audit report of the society issued by the Registrar of Co-operative Societies and furnished by such society:

  Provided further that the provisions of the foregoing proviso shall not apply in the case of a co-operative society which has been punished or on which a penalty has been imposed or from which a sum of money has been accepted under section 47 for evasion of tax for the year for which the return has been furnished.";

  (b) after subsection (2), the following subsection shall be inserted, namely:—

  "(2A) Notwithstanding anything to the contrary contained in sub-section
  

  S.11 Amendment of section 3

  In section 23 of the principal Act, after subsection (3), the following subsections shall be inserted, namely:—

  "(4) Where, as a result of any order in appeal or revision or any rectification under section 43, any dealer or other person is not liable to pay the tax assessed or any other amount, the levy of penal interest for the non-payment of such tax or other amount shall be cancelled and if any amount of such penal interest has been collected, it shall be refunded to the dealer or other person, as the case may be.

  (5) Where, as a result of any order in appeal or revision or any rectification under section 43, any tax assessed or any other amount due from any dealer or other person has been reduced, the penal interest levied for the nonpayment of such tax or other amount shall be proportionately reduced and if any amount of penal interest in excess of such reduced penal interest has been collected, such excess shall be refunded to the dealer or other person, as the
  

  S.12 Amendment of section 34

  In subsection (1) of section 34 of the principal Act, for the words, brackets and figures "subsection (3) of section 17", in both the places where they occur, the words, brackets, figures and letter "subsection (3) or subsection (4A) of section 17" shall be substituted.

  
  

  S.13 Amendment of section 45A

  In subsection (1) of section 45A of the principal Act, the Explanation shall be numbered as Explanation I and after that Explanation, the following Explanation shall be inserted, namely: —

  "Explanation II.—For the purposes of this subsection, the expression "assessing authority" includes any officer not below the rank of Sales Tax Officer specified by the Government in this behalf by notification in the Gazette.".

  
  

  S.14 Substitution of new section for section 46A

  For section 46A of the principal Act, the following section shall be substituted, namely:—

  "46A. Penalty for illegal collection of tax.—(1) If any person collects any sum by way of tax or purporting to be by way of tax in contravention of subsection (2) or subsection (3) of section 22, he shall be liable to pay penalty not exceeding five thousand rupees and any sum collected by the person by way of tax or purporting to be by way of tax in contravention of subsection (2) or subsection (3) of section 22 shall be liable to be forfeited to the Government by an order issued by the assessing authority after giving such person an opportunity to show cause why such penalty or forfeiture shall not be ordered:

  Provided that no penalty or forfeiture shall be ordered under this subsection if the assessing authority is satisfied that the sum so collected has been returned to the person from whom it was collected.

  (2) Where any sum is forfeited to the Government under subsec
  

  S.15 Substitution of new Schedule for First Schedule

  For the First Schedule to the principal Act, the following Schedule shall be substituted, namely:—

  
  

  S.SCHEDULE Continuation of Tax Rate Table

  Serial	Description	Point of Levy	Rate
  137	Dry cells	do	1
  138	Motor vehicles, motor vessels, motor engines, chassis of motor vehicles, trailors, motor bodies built on the chassis of motor vehicles, bodies built for motor vessels or engines and spare parts and accessories thereof	do	15
  139	Motor cycles and motor cycle combinations, motor scooters, mopeds and motorettes and spare parts and accessories thereof	At the point of first sale in the State by a dealer who is liable to tax under section 5	15
  140	Boat (canoes, wooden launches)	do	6
  141	Machinery and transport equipments (other than those specifically mentioned in the Schedule)	do	8
  142	Bicycles, tandam cycles and cycle combinati

  S.THE KERALA GENERAL SALEX TAX (AMENDMENT) ACT, 1981 Act 23 of 1981

  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 purpose hereinafter appearing;

  BE it enacted in the Thirty-second 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, 1981. (2) It shall be deemed to have come into force on the 1st day of April, 1981.

  2. Amendment of section 5: In section 5 of the Kerala General Sales Tax Act, 1963 (15 of 1963), (a) in subsection (1), for the words "thirty-five thousand rupees", the words "fifty thousand rupees" shall be substituted; (b) in subsection (2), for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted.

  3. Amendment of section 5A: In section 5A of the principal Act, (a) in subsection (2), for the words "thirty-five thousand rupees" and "ten thousand rupees", the
  

  S.THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1983 ACT 3 OF 1983

  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;

  1. Short title and commencement: (1) This Act may be called the Kerala General Sales tax (Amendment) Act, 1983. (2) Clauses (a) and (b) of section 2 and sections 3, 4, 5, 6, 7 and 8 shall be deemed to have come into force on the 1st day of April, 1982, and the remaining provisions of this Act shall be deemed to have come into force on the 14th day of October, 1982.

  2. Amendment of section 5: In section 5 of the Kerala General Sales tax Act, 1963, (a) in subsection (1), for the words "fifty thousand rupees", the words "seventy-five thousand rupees" shall be substituted; (b) in sub-section (2), for the words "fifteen thousand rupees", the words "twenty five thousand rupees" shall be substituted; (c) after sub-section (3), the following sub-section shall be inserted, namel
  

  S.THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1988 Act, 6 of 1968

  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-ninth 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, 1988. (2) Sub-clause (ii) of clause (b) of section 3 shall be deemed to have come into force on the 1st day 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), in the Explanation to clause (xxvi), after the words "Notwithstanding 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 pri
  

  S.THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1989 ACT 11 OF 1989

  An Act further to amend the Kerala General Sales Tax Act, 1963.

  Preamble: WHEREAS it is expedient to provide for the issue of transit passes for the transit of goods through the State, to check the evasion of sales tax;

  BE it enacted in the Fortieth 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, 1989. (2) It shall be Deemed to have come into force on the 25th day of November, 1988.

  2. Insertion of new section 30B: After section 30 A of the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act), the following section shall be inserted, namely: — “30B. Transit of goods through the State and issue of transit pass.— (1) When a vehicle or vessel carrying goods from any place outside the State and bound for any place outside the State passes through the State, the owner or driver or person in charge of such vehicle or v
  

  S.THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1990 Act 3 of 1990

  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 Forty-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, 1990. (2) Clauses (d) and (e) of section 5 shall be deemed to have come into force on the 1st day of April, 1984 and the remaining provisions shall be deemed to have come into force on the 29th day of August, 1989.

  2. Amendment of Section 5A: (1) In sub-section (1) of section 5A of the Kerala General Sales Tax Act, 1963 (15 of 1963), (a) in the opening paragraph, for the word and figure "section 5" the words, brackets and figures "sub-sections (1), (2), (3), (4) or (5) of section 5" shall be substituted; (b) in clause (b), before the words "disposes of" the words "uses or" shall be ins
  

  S.THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1995 ACT 11 OF 1995

  An Act further to amend the Kerala General Sales Tax Act, 1963.

  Preamble: whereas it is expedient to amend the Kerala General Sales Tax Act, 1963 for the purposes hereinafter appearing;

  be it enacted in the Forty-sixth 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, 1995. (2) It shall be deemed to have come into force on the 1st day of April, 1984.

  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), (1) after item (b) of Explanation 4 of clause (xxi), the following item shall be inserted, namely: "(c) for the purpose of this Act, the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract shall be deemed to have taken place in the State, if the goods are within the State at the time of such transfer, irres
  

  S.THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1999 ACT 10 OF 1999

  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 Fiftieth 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, 1999. (2) Section 3 of this Act shall be deemed to have come into force on the 1st day of April, 1998 and the remaining provisions shall be deemed to have come into force on the 29th day of September, 1998.

  2. Amendment of section 17: In section 17 of the Kerala General Sales Tax Act, 1963 (15 of 1963), (a) in the second proviso to sub-section (6), for the word, figures and letters "30th September, 1998", the words, figures and letters "the 31st day of March, 1999" shall be substituted; (b) in the proviso to sub-section (8), for the words, figures and letters "the 30th day of September, 1
  

  S.THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 2002 ACT 4 OF 2002

  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-third year of the Republic India as follows:-

  1. 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), 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
  

  S.4 Amendment of section 22

  In section 22 of the principal Act, in sub-section (1), after the words "pay over the same" and before the word "Government", the following words shall be inserted, namely :-

  "after giving set off to the entry tax, if any , already paid.".

  
  

  S.5 Insertion of new sections 30E and 30F

  In the principal Act, in sub-section (1), after the words "pay over the same" and before the word "Government", the following words shall be inserted , namely:-

  "30E. Confiscation by authorised officers of notified goods, vessel or vehicle in case of smuggling .- (1) Notwithstanding anything contained in this Act, the owner or other person in charge of a vehicle or vessel while transporting into or out of the State, coffee, rubber, cardamom, ginger, pepper, arecanut, cashewnut, iron and steel and any other goods notified by the Government, the value of which exceeds rupees two thousand and five hundred or such amount as notified by the Government from time to time, shall carry with him in addition to the documents prescribed under section 29 of the Act, a permit issued by the officer empowered in this behalf or the assessing authority, as the case may be, in the prescribed form.

  Note:--If the transport of notified goods is not accompanied by the documents specified in
  

  S.6 Amendment of section 31

  In section 31 of the principal Act, after clause (ii), the following clause shall be inserted, namely:--

  "(iii) Any person who undertakes to transport or deliver any consignment of notified goods in any vehicle or vessel or any other conveyance exceeding the value of rupees two thousand and five hundred or such amount as notified by the Government from time to time, shall have a permit obtained from the authority as prescribed in sub section (7) of section 30E.".

  
  

  S.7 Repeal and savings

  (1) The Kerala General Sales Tax (Amendment) Ordinance, 2003 (4 of 2003) is hereby repealed.

  (2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or take under the principal Act as amended by this Act.

  
  

  S.3 Repeal and saving

  (1) The Kerala General Sales Tax (Amendment) Ordinance, 2021 (105 of 2021) is hereby repealed.

  (2) Notwithstanding such repeal, anything done or deemed to have been done or any action taken or deemed to have been taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.

  
  

  S.1 Short title and commencement

  (1) This Act may be called the Kerala General Sales Tax (Amendment) Act, 2022.

  (2) It shall come into force at once.

  
  

  S.2 Amendment of the Schedule

  In the Kerala General Sales Tax Act, 1963 (15 of 1963) in the SCHEDULE, in serial number 2, under the heading ‘Foreign Liquor’, for the entries “112, 82, 247, 237” against sub-entries (iii), (iv) and sub-items (a) and (b) of sub-entry (v), the entries “116, 86, 251, 241” shall, respectively, be substituted.