THE KERALA GENERAL SALES TAX ACT, 1963
The Kerala General Sales Tax Act, 1963
Tax196366 sections
This Act is the primary law governing the collection of sales tax on the sale of goods within the state of Kerala. It applies to all dealers, including businesses, individuals, and even government bodies, who buy, sell, or distribute goods. By imposing a tax on these transactions, the government generates essential revenue to fund public services and infrastructure. The legislation establishes rules for assessing taxes, defines who counts as a dealer, and sets up a system of appeals for those who disagree with tax assessments.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Sales tax authorities
- 4. Appellate Tribunal
- 5. Levy of tax on sale or purchase of goods
- 6. Tax under this Act to be in addition to tax under Central Act 74 of 1956 or any other law
- 7. Payment of tax at compounded rates
- 8. Stage of levy of taxes in respect of imported and exported goods
- 9. Exemption from tax
- 10. Power of Government to grant exemption and reduction in rate of tax
- 11. Liability to tax of persons not observing restrictions and conditions prescribed under section 9 or notified under section 10
- 12. Burden of proof
- 13. Registration of dealers
- 14. Procedure for registration
- 15. Issue of permits
- 16. Assessment of tax
- 17. Procedure to be followed by the assessing authority
- 18. Provisional assessment
- 19. Assessment of escaped turnover
- 20. Assessment of legal representatives
- 21. Liability of firms
- 22. Collection of tax by dealers
- 23. Payment and recovery of tax
- 24. Recovery of penalty
- 25. Further mode of recovery
- 26. Recovery of tax when business is transferred
- 27. Maintenance of true and correct accounts by dealers
- 28. Powers to order production of accounts and powers of entry, inspection, etc.
- 29. Establishment of check posts and inspection of goods in transit
- 30. Regulation of transport of notified goods
- 31. Possession and submission of certain records by owners, etc., of vehicles and vessels
- 32. Forwarding agency, etc., to submit returns
- 33. Banks to submit returns
- 34. Appeals to the Appellate Assistant Commissioner
- 35. Powers of revision of the Deputy Commissioner suo motu
- 36. Powers 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
- 40. Appeal to the High Court
- 41. Revision by the High Court
- 42. Appeals, petitions and applications to the High Court to be heard by a Bench of not less than two Judges
- 43. Power to rectify any error apparent on the face of the record
- 44. Refunds
- 45. Refund or adjustment in certain cases
- 46. Penalty for submitting untrue return, etc.
- 47. Composition of offences
- 48. Offences by companies
- 49. Courts not to set aside or modify assessments except as provided in this Act
- 50. Assessment, etc., not to be questioned in prosecution
- 51. Bar of certain proceedings
- 52. Section 52
- 53. Power to summon witnesses and cause production of documents
- 54. Recovery of tax and other dues
- 55. Persons entitled to appear before authority
- 56. Sale or purchase deemed to have taken place inside the State in certain cases
- 57. Power to make rules
- 58. Power to amend Schedules
- 59. Certain transactions deemed to be first sale
- 60. Power to remove difficulties
- 61. Repeal
- The Third Schedule. Goods exempted from tax under section 9
- First Schedule. Goods in respect of which single point tax is leviable under sub-section (1) or sub-section (2) of section 5
- Second Schedule. Declared goods in respect of which a single point tax only is leviable under sub-section (1) or sub-section (2) of section 5
- Third Schedule. Goods exempted from tax under section 9
- Schedule II. SCHEDULE-( cont.)
PDF: pending for this language.