The Kerala Finance Act, 2023
The Kerala Finance Act, 2023
The Kerala Finance Act, 2023, is a legislative instrument that amends various existing state laws to update financial regulations, tax structures, and administrative procedures in Kerala. It primarily adjusts fees for society registrations, modifies stamp duty rates for property conveyances, updates court fee collection methods, and revises tax administration hierarchies (e.g., renaming officers). Additionally, it introduces changes to motor vehicle taxation, electricity duty, and the Kerala State Goods and Services Tax (GST) framework. For the ordinary citizen, this Act impacts the cost of property registration, vehicle taxes, and the procedural requirements for tax appeals and compliance.
- 1. Short title and commencement
- 2. Amendment of Act XII of 1955
- 3. Amendment of Act 17 of 1959
- 4. Amendment of Act 10 of 1960
- 5. Amendment of Act 15 of 1963
- 6. Amendment of Act 23 of 1963
- 7. Amendment of Act 19 of 1976
- 8. Amendment of Act 30 of 2004
- 9. Amendment of Act 8 of 2007
- 10. Amendment of Act 21 of 2008
- 11. Amendment of Act 20 of 2017
- 12. Special provision for filing of appeal
PDF: pending for this language.