The Kerala Sales Tax (Levy and Validation) Act, 1965 (President's

28[EE THE KERALA SALES TAX (LEVY AND VALIDATION) ACT, 1965 | (President's Act, 4 of 1965) , ’ ' . CONTENTS Lo . Preamble. . . Sections . : | 1. Short title, extent and commencement. x

In this Act,- (a) any reference to the General Sales Tax Act shall be construed as a reference to the General Sales Tax Act, 1125 (Travancore-Cochim Act Xl of 1125), as if that Act had not been repealed by the Kcrala General Sales Tax Act, 1963 (Kerala Act XV of 1963) ; (b) all expresswns used but not defined in this Act and defined in the General Sales Tax Act shall have the meanmgs respectively assigned to them in that Act.

(1) Every dealer shall be liable to pay for each year during the perio I commencing on and from the 1st day of April, 1958, and ending with the 31st day of March, 1963, a tax on his turnover relatmg to the purchase of copra or cashewnut kernel for that year at the rate of four pa1se for every rupee in such turnover : Provided that for the period commencing on and from the 1st day of October, 1958, and endmg with the 31st day of March, 1963, such tax shall, with respect to the turnover relating to the purchase of copra, be two paise for every rupee in such turnover : Provided further that no tax shall be levied under this section on copra or cashewnut kernel 1f a tax has already been lev1ed on the pur· chase of coconut or cashewnut out of which such copra or cashewnut kernel is produced. (2) Such tax shall be chargeable in respect of any year refer'red to in sub-section (I) at the pomt of last purchase m the State by a dealer who is not exempt from liabihty to pay such tax under ~ub-scction (3). (3) No dealer whose total turnover relatmg to all goods in any year during the penod referred to 111 sub-section (I) is less than ten thousand rupees shall be liable to pay such tax for that year. (4) The p10vis1ons of the General Sales Tax Act and all notifica- tions, orders and rules issued or made thereunder shall apply in relation to the assessment and collection (mcluding refund) o! the tax levied under th1s sectron as they applied in relat1on to the assessment and collection (mcludmg refund) of any tax lev1ed under that Act.

(1) Notwithstanding any judgment, decree or order of any court, tribunal or other authority, all taxes levied, assessed or collected or purported to have been levied, assessed or collected under the General Sales Tax Act during the period commencing on and from the 1st day of April, 1958, and ending with the 31st day of March, 1963, on the purchase of copra or cashewnut kernel shall be deemed to have been validly levied, assessed or collected in accordance with law ; and accordingly- (i) no suit or other proceeding shall be maintained or continued in any court, tribunal or other authority for the refund of any such tax paid under the General Sales Tax Act ; (ii) no court shall enforce a decree or order directing the refund of any such tax paid under the General Sales Tax Act ; (iii) any such tax assessed under the General Sales Tax Act before the 1st day of April, 1963, but not collected, may be recovered in the manner provided under that Act and the rules made thereunder ; (iv) any such tax not assessed under the General Sales Tax Act before the 1st day of April, 1963, may be assessed within three years of the date of publication of this Act and recovered in the manner provided under the General Sales Tax Act and the rules made thereunder. (2) For the removal of doubts it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person from claiming the refund of any amount paid by him in excess of the amount due from him by way of tax on the purchase of copra or cashewnut kernel under the General Sales Tax Act.

Nothing contained in this Act shall render any person liable to be convicted of an offence in respect of anything done or omitted to be done by him before the date of publication of this Act if such act or omission would not be an offence under the General Sales Tax Act but for the provisions of this Act.