The Kerala Surcharge on Taxes Act, 1957

THE KERALA SURCHARGE ON TAXES ACT, 1957,

(11 of 1957) .

(1) This Act may be called the Kerala Surcharge on Taxes Act, 1J57.

1. (2) It extends to the whole of the State of Kerala.
2. (3) It shall come mto force on such date as the Government may, by not1fication m the Gazette, appomt,

The incometax or super-tax payable by any person assessed to such tax under the Agncultural Income-tax Act, 1950, shall be increased by a surcharge at the rate of five per centum of the tax payable each year, and the prov1s1ons of the Agricultural Income-tax Act, 1950 shall apply to the levy and collection of the sa1d surcharge.

(1) The tax payable under the Travancore-Cochm General Sales Tax Act, 1125 or the Madras General Sales Tax Act, 1939, shall, m the case of a dealer whose turnover exceeds thirty thousand Pubhshed m the Gazette Extraordinary, dated 7th August 1957.

rupees m a year, be mcreased by a surcharge at the rate of two and a half per centum of the tax payable for that year and the provistons of the Travancore-Cochm General Sales Tax Act, 1125 or the Madras General Sales Tax Act, 1930, shall, a~ the case may be, apply to the levy and collectiOn of the ~aid surcharge:

Provided that where m respect of declared good~ as defined in ·clause (c) of section 2 of the Central Sales Tax Act, 1~56, the tax payable by such dealer under the Travancore-Cochin General Sales Tax Ac';, 1125 or the Madras General Sales Tax Act, 1939, together with the surcharge payable under th1s subsection, exceeds two per centum of the sale or purcha~e priCe, the rate of surcharge in respect of !:>U<'h goods shall be reduced to such an extent that the tax and the surcharge together shall not exceed two per centum of the sale or purchase price.

1. (2) Notwithstandmg anythmg contamed in sub-section (1) of sectiOn 11 of the Travancore-Cochin General Sales Tax Act, 1125, or in sub-section (1) of section 8 B of the Madras General Sales Tax Act, 1939, no dealer referred to m subsectiOn (1) shall be entitled to collect the surcharge payable under the said sub-section.

:J. Local authonty to make over the surcharge collected to Government -The local authority concerned shall make over to the Governrr..ent the surcharge so collected m such manner and subject to such deductiOns towards the cost of collectwns as the Government may, from time to hme, by rules prescribe.

Government.

If any difficulty arises m givmg effect to the proviSIOns of this Act, the Government may, as occasiOn may arise, by order do anythmg which appears to them necessary for the purpose of removing the difficulty

The Governn,ent may, by notification in the Gazette, make rulP.s for carrvmg out the purposes of thu• Act. •

1920.- (1) Chapter Ill (section~ 32 to 40, both inclusive) of t:he Madras Elementary EducatiOn Ad, 1920, as in force m the Malabar district referred to in sub-sectwn (2) of section 5 of the States Reorganisation Act, 1956, shall be omitted.

1. (2) As soon as may be after the commencement of this Act, the elementary educatiOn fuud constituted for each local authority under the said Act shall be transferred to the Government by such local authority and the same shall vest m the Government free of all trusts, liabilities and encumbrances. Thereupon It c;hall be competent for the Government to utihse. the said fund in such .uanner as they may deem fit. .. •