The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
State Act of Kerala · Act 15 of 196354 provisions5 citing judgments
The enactment
| Type | Act |
|---|---|
| Citation | Act 15 of 1963 |
| Year | 1963 |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
| Provisions published | 54 |
| Subjects | taxation |
Full text, provision by provision
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- Section 2 Dejzmtwns
- Section 3 Sales tax authorztzes1 citing judgment
- Section 4 Appellatf T11bunal
- Section 5 Levy of tax on sale 01 pw chase of goods2 citing judgments
- Section 6 Tax under this Act to be m addztion to tax under Central Act 74 of 1956 or any other law
- Section 7 Payment cif tax at comfJounded rates1 citing judgment
- Section 9 Exemptionfrom tax
- Section 10 Power of Government to grant exemptzon and 1educt·on liZ rate of lax
- Section 11 Lzabzlzty to tax of persons and not observzng restnctzons and conditions prescnbed under sectzon 9 01 notzjzed under sectiort I 0
- Section 13 Regzstratzon of dealers
- Section 15 Issue of permzts
- Section 16 Assessment tJj ta.\
- Section 18 Provzszonal assefSment
- Section 19 Assessment of escaped tumover
- Section 20 Assessment rif legal representatives
- Section 21 Lzabzlzty of fzrms
- Section 22 Collcctwn of La:>.. by dealers
- Section 23 Payment and recovery of ta;.
- Section 25 Further mode of recovery
- Section 26 Recovery if ta>. when busuzess zs l1ansjcrrcd
- Section 27 !11azntenance of true and correct accounts by dcalers
- Section 28 PoweiS to order productton of accounts and powers of entry, znspectwll, etc
- Section 30 Regulatwn of transport of notifzed goods
- Section 31 Possesszon and submtsston of certam records by owners, etc., of r,ehzcles and vessels
- Section 32 Forwarding agency, etc., to submtt returns
- Section 33 Banks to submtt retums
- Section 34 Appeals to the Appellate Asststant Commzsstoner
- Section 35 Powers of rcvzswn of the Depu~" Commzssioner suo motu
- Section 36 Powers rf revwon of Deputy Commzsszon£r on app!uation
- Section 37 Powers of revzszon of the Board of Revenue suo motu
- Section 38 Powers of reviszon of the Board of Revenue on applzcation
- Section 39 Appdal to tne Appellate Tribunal
- Section 40 Appeal to the Htgh Court
- Section 41 Revmon by the Hlgh Court
- Section 42 Appeals, petitions and applzcations to the Htgh Court to be heard by a Bench of not less than two Judges
- Section 43 Power to rectify any error apparent on the (ace of the record
- Section 44 Refunds1 citing judgment
- Section 45 Refund or adjustment in certain cases
- Section 46 Penalty for submztting untrue return, etc
- Section 47 CompoSitiOn of offences
- Section 48 Offences by companies
- Section 49 Courts not to set astde or modify assessments except as provided tn thts Act
- Section 50 Assessment, etc., not to be questioned in prosecution
- Section 51 Bar of certain proceedings
- Section 52 Ltmttatzon for certazn suzts and prosecutwns
- Section 53 Power to summon wztnesses and cause productzon of documents
- Section 54 Prohzbitzon of dzsclosure of particulars produced before sales-tax authorztus
- Section 55 Persons entttled to appear before authorzty
- Section 56 Sale or purchase deemed to have taken place mside the State zn certazn cases
- Section 57 Power to make rules
- Section 58 Power to amend Schedules
- Section 59 Certam transactzons deemed to be first sale
- Section 60 Power to remove difftculttes
- Section 61 Repeal
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