THE KERALA SURCHARGE ON TAXES ACT, 1957
The Kerala Surcharge on Taxes Act, 1957
The Kerala Surcharge on Taxes Act, 1957, introduces an additional tax, or surcharge, on top of existing taxes in the state of Kerala. It applies to agricultural income tax payers, businesses with annual revenues exceeding thirty thousand rupees, and wealthy individuals or companies paying local professional taxes. The law matters because it boosts state revenue to fund public services. Crucially, it protects consumers by explicitly prohibiting businesses from passing this sales tax surcharge directly onto their customers. Additionally, the legislation centralizes local elementary education funds by transferring them from municipal authorities to the provincial state government, consolidating control of resources.
- 0. Preamble
- 1. Short tttle, extent and commencement
- 2. Levy of surcharge on agricultural mcome-tax
- 3. Levy of surcharge on sales and purchase taxes
- 4. Levy of :;urcharge on profession tax
- 5. Local authority to make over the surcharge collected to
- 6. Removal of dt/]iculttes
- 7. Power to make rules
- 8. Amendment to the Mo.dras Eleme'lttary Edvcatton Aet,
PDF: pending for this language.