THE
KERALA GENERAL SALES TAX ACT, 1963
(Act
15 of 1963)
CHAPTER
I
PRELIMINARY
1. SHORT
TITLE, EXTENT AND COMMENCEMENT
2. DEFINITIONS
CHAPTER
II
AUTHORITIES
AND APPELLATE TRIBUNAL
5. LEVY
OF TAX ON SALE OR PURCHASE OF GOODS
5D. LEVY
OF ADDITIONAL SALES TAX
5E. SPECIAL
PROVISION FOR COMPLETION OF ASSESSMENT OF TAX ON LOTTERIES
6. TAX
UNDER THIS ACT TO BE IN ADDITION TO TAX UNDER CENTRAL ACT 74 OF 1956 OR OTHER
LAW
7. PAYMENT
OF TAX AT COMPOUNDED RATES
8. STAGE
OF LEVY OF TAXES IN RESPECT OF IMPORTED AND EXPORTED GOODS
10. POWER
OF GOVERNMENT TO GRANT EXEMPTION AND REDUCTION IN RATE OF TAX
13A. REGISTRATION
OF INDUSTRIAL UNITS
14. PROCEDURE
FOR REGISTRATION
14A. SUSPENSION
OF REGISTRATION IN CERTAIN CASES
ASSESSMENT, COLLCETION AND PENALTY
17. PROCEDURE
TO BE FOLLOWED BY THE ASSESSING AUTHORITY
17b. SPECIAL
PROVISION FOR COMPLETION OF ASSESSMENT
17C. ASSESSMENT
IN CERTAIN CASES TREATED AS COMPLETED.
19. ASSESSMENT
OF ESCAPED TURNOVER
19A. ASSESSMENT
IN CASES OF PRICE VARIATION
19b. ASSESSMENT
IN CASE OF UNDER VALUATION
20. ASSESSMENT
OF LEGAL REPRESENTATIVES
21a. FIRM
DISSOLVED OR BUSINESS DISCONTINUED
22. COLLECTION
OF TAX BY DEALERS
23. PAYMENT
AND RECOVERY OF TAX
23AA. SPECIAL
POWERS OF INSPECTING ASSISTANT COMMISSIONERS UNDER REVENUE RECOVERY ACT
26. RECOVERY
OF TAX WHEN BUSINESS IS TRANSFERRED
26A. CERTAIN
TRANSFERS TO BE VOID
26B. TAX
PAYABLE TO BE FIRST CHARGE ON THE PROPERTY
26C. LIABILITY
OF DIRECTORS OF A PRIVATE COMPANY
INSPECTION OF BUSINESS PLACES AND
ACCOUNTS AND ESTABLISHMENT OF CHECK POSTS
27. MAINTENANCE
OF TRUE AND CORRECT ACCOUNTS BY DEALERS.
28. POWER
TO ORDER PRODUCTION OF ACCOUNTS AND POWERS OF ENTRY, INSPECTION ETC.
28A. PURCHASE
OF GOODS TO PREVENT UNDER VALUATION
29. ESTABLISHMENT
OF CHECK POST AND INSPECTION OF GOODS IN TRANSIT
29A. PROCEDURE
FOR INSPECTION OF GOODS IN TRANSIT THROUGH NOTIFIED AREAS.
30. REGULATION
OF TRANSPORT OF NOTIFIED GOODS
30A. PROCEDURE
FOR TRANSPORT OF NOTIFIED GOODS
30B. TRANSIT
OF GOODS THROUGH THE STATE AND ISSUE OF TRANSIT PASS
30E. CONFISCATION
BY AUTHORISED OFFICERS OF NOTIFIED GOODS, VESSEL OR VEHICLE IN CASE OF SMUGGLING.
30F. PROCEDURE
AS TO PERISHABLE GOODS SEIZED UNDER SECTION 30E
30G. POLICE
ASSISTANCE FOR INSPECTION, SEARCH AND SEIZURE
31. POSSESSION
AND SUBMISSION OF CERTAIN RECORDS BY OWNERS ETC. OF VEHICLE AND VESSELS.
32. FORWARDING
AGENCY, ETC., TO SUBMIT RETURNS
33A. WAREHOUSEMEN
TO SUBMIT RETURNS
APPEALS, REVISIONS AND REFUNDS
34. APPEALS
TO THE APPELLATE ASSISTANT COMMISSIONER
35. POWERS
OF REVISION OF THE DEPUTY COMMISSIONER SUO MOTU
36. POWER
OF REVISION OF DEPUTY COMMISSIONER ON APPLICATION
37. POWERS
OF REVISION OF THE BOARD OF REVENUE SUO-MOTU
38. POWERS
OF REVISION OF THE BOARD OF REVENUE ON APPLICATION
39. APPEAL
TO THE APPELLATE TRIBUNAL
39A. FILING
OF APPLICATION FOR SETTLEMENT OF CASES
41. REVISION
BY THE HIGH COURT
42A. FEE
FOR INTERLOCUTORY PETITIONS
43. POWER
TO RECTIFY ANY ERROR APPARENT ON THE FACE OF THE RECORD
45A. IMPOSITION
OF PENALTY BY OFFICERS AND AUTHORITIES
45AA. PENALTY
FOR DEFAULT OF PAYMENT OF TAX
45B. PENALTY
FOR TRANSPORT OF GOODS WITHOUT RECORDS
46. PENALTY
FOR SUBMITTING UNTRUE RETURN ETC.
46A. PENALTY
FOR ILLEGAL COLLECTION OF TAX
49. COURTS
NOT TO SET ASIDE OR MODIFY ASSESSMENTS EXCEPT AS PROVIDED IN THIS ACT
49A. BAR
AGAINST ATTACHMENT IN CERTAIN CASES
50. ASSESSMENT
ETC., NOT TO BE QUESTIONED IN PROSECUTION
51. BAR
OF CERTAIN PROCEEDINGS
52. LIMITATION
FOR CERTAIN SUITS AND PROSECUTIONS
53. POWER
TO SUMMON WITNESSES AND CAUSE PRODUCTION OF DOCUMENTS
54. PROHIBITION
OF DISCLOSURE OF PARTICULARS PRODUCED BEFORE SALES TAX AUTHORITIES
55. PERSONS
ENTITLED TO APPEAR BEFORE AUTHORITY
55A. ROUNDING
OFF TURNOVER, TAX ETC.
56. SALE
OR PURCHASE DEEMED TO HAVE TAKEN PLACE INSIDE THE STATE IN CERTAIN CASES
59. CERTAIN
TRANSACTION DEEMED TO BE FIRST SALE 85OR FIRST PURCHASE
59A. POWER
OF COMMISSIONER OF COMMERCIAL TAXES TO ISSUE CLARIFICATION
60. POWER
TO REMOVE DIFFICULTIES