Bare Act

The Kerala Tax on Entry of Goods into Local Areas (Amendment) Act, 2005

The legislation amends the Kerala Tax on Entry of Goods into Local Areas Act, 1994 to strengthen enforcement and recovery mechanisms. It grants tax authorities expanded powers to directly recover unpaid taxes from third parties holding money owed to taxpayers, thus allowing the state to capture state taxes from any court, government officer, or other entity that possesses funds belonging to the taxpayer. The amendment also establishes a ninety-day window for the High Court to review orders passed by the Appellate Tribunal. This measure becomes crucial as it provides a more effective means to ensure collection of tax liabilities and reduces challenges in recovering dues from entities that hold funds due to the taxpayer, ultimately improving compliance and revenue collection for the state government.

PDF: pending for this language.