Amendment of Act 21 of 2008

Amendment of Act 21 of 2008.—In the Kerala Finance Act, 2008 (21 of 2008), in section 6, after sub-section (2), the following sub-section shall be inserted, namely:— “(2A)

1. (1) There shall be levied and collected, a cess, from the dealers who are liable to pay tax,—
   • (i) under clause
   • (a) of sub-section
2. (1) of section 5 of the Kerala General Sales Tax Act, 1963 (15 of 1963), at the rate of two rupees per litre of High Speed Diesel Oil and Petrol falling under sub-entries
   • (ii) and
   • (iii) of serial number 1 of the schedule of the Kerala General Sales Tax Act, 1963 (15 of 1963);
   • (ii) under clause
   • (b) of sub-section
3. (1) of section 5 of the Kerala General Sales Act, 1963 ( 15 of 1963), at the rate of,—
   • (a) twenty rupees per bottle of foreign liquor, in the case where the maximum retail price for one bottle of foreign liquor falling under serial number 2 of the schedule of the Kerala General Sales Tax Act, 1963 (15 of 1963) is of and above ₹ 500 but not exceeding ₹ 999;
   • (b) forty rupees per bottle of foreign liquor, in the case where the maximum retail price for one bottle of foreign liquor falling under serial number 2 of the schedule of the Kerala General Sales Act, 1963 (15 of 1963) is of and above ₹ 1000;
4. (2) The cess so collected shall be in addition to the cess, if any, collected under sub-section (1);
5. (3) in sub-section
6. (4) of section 6 of the Kerala Finance Act, 2008 (21 of 2008) after the words, brackets and figure “sub-section (1)”, the words, brackets and figure “and sub-section (2A)” shall be inserted.”.