KERALA VALUE ADDED TAX ACT, 2003
1. Short
title, extent and commencement
AUTHORITIES, APPELLATE TRIBUNAL AND SETTLEMENT COMMISSIO
6. Levy of
tax on sale or purchase of goods
7. Trade
discount etc. deemed to be sale in certain cases
8. Payment of
tax at compounded rates
10. Deduction
of tax at source
12. Special
rebating in certain cases
13. Refund of
input tax in the case of export or inter‑State sale
16. Procedure for registration
17. Security to be furnished
in certain cases
18. Suspension of registration
in certain cases
22. Assessment
in case of non‑filing of return and filing of defective return
23. Visit to
dealer's premises and audit of accounts and other records by audit officers
25. Assessment
of escaped turnover
27. Assessment
of legal representatives
29. Firm
dissolved or business discontinued
30. Collection
of tax by dealers
31. Payment and
recovery of tax
32. Deferment
of tax payable by Industrial Units
33. Special powers of
Assistant Commissioners under Revenue Recovery Act
36. Recovery of
tax when business is transferred
37. Certain
transfers to be void
38. Tax payable
to be first charge on the property
39. Liability
of Directors of a Private Company
INSPECTION OF
BUSINESS PLACES AND ACCOUNTS AND ESTABLISHMENT OF CHECK POSTS
40. Maintenance
of true and correct accounts by dealers
41. Credit
notes and debit notes
42. Audit of
accounts and certification of returns
44. Power to order production of accounts and
powers of enhy, inspection etc.
45. Purchase of
goods to prevent under‑valuation
46. Establishment of check post and documents
to be carried with the goods
47. Procedure
for inspection of goods in transit
48. Transit of
goods through the State and issue of transit pass
49. Confiscation
by Authorised officers in certain cases
49A. Police
Assistance for inspection, search and seizure
50. Procedure
as to perishable goods seized under section 49
51. Possession and submission of certain
records by owners etc., of vehicle and vessels
52. Forwarding
agency, etc., to submit returns
54. Warehousemen
and banks to furnish details
55. Appeals to
the Deputy Commissioner (Appeals)
56. Powers of
revision of the Deputy Commissioner suo
motu
57. Power of
revision of Deputy Commissioner on application
58. Powers of
revision of the Commissioner suo
motu
59. Power of
revision of the Commissioner on application
60. Appeal to
the Appellate Tribunal
61. Filing of
application for settlement of cases
63. Revision by
the High Court
65. Fee for
interlocutory petitions
66. Power to
rectify any error apparent on the face of the record
67. Imposition
of penalty by authorities
68. Penalty for
default of payment of tax
69. Penalty for
transport of goods without records
70. Penalty for
prevention or obstruction of survey, inspection etc.
71. Punishment
for submitting untrue return etc.
72. Penalty for
illegal collection of tax
76. Courts not to set aside or modify
assessments except as provided in this Act
77. Bar against
attachment in certain cases
78. Assessment
etc. not to be questioned in prosecution
79. Bar of
certain proceedings
79A. Bar against
attachment in certain cases
80. Limitation
for certain suits and prosecutions
81. Power to
summon witnesses and cause production of documents
82. Notice to
obtain information
84. Presumption
as to documents in certain cases
85. Prohibition of disclosure of particulars
produced before commercial tax authorities
86. Persons
entitled to appear before authority
87. Rounding
off of turnover, tax etc.
90, Power
to withhold refund in certain cases
94. Power
of Commissioner to issue clarification
95. Change of an incumbent of an office
96. Time
limit for disposal of appeal or revision
97. Power
to remove difficulties
98. Kerala General
Sales Tax Act, 1963 (15 of 1963) to have limited application
FIRST SCHEDULE‑ GOODS EXEMPTED FROM TAX
UNDER SUB‑SECTION (4) OF SECTION 6