Bare Act
The Kerala Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1967
Tax19678 sections
The Kerala Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1967, is a procedural statute designed to streamline tax collection in Kerala. It ensures that if a tax demand is challenged and subsequently modified—either increased or decreased—the government does not need to restart the entire recovery process from scratch. By validating existing recovery proceedings despite changes in the tax amount, the Act prevents administrative delays and legal loopholes. For the ordinary citizen, this means that tax recovery actions remain legally binding and continuous, even if the final tax liability is adjusted during an appeal process.
- 1. Short title.—This Act may be called the Kerala Taxation Laws (Continuation and validation Recovery Proceedings) Act, 1967.
- 2. Definitions.—In this Act, unless the context otherwise requires,--
- 3. Continuation and validation of certain proceedings.-(1)
- 4. Power to amend the Schedule
- 5. Act to have retrospective effect
- 6. Power to remove difficulties
- 7. Power to make rules.—(1) The Government may make rules for carrying out the purposes of this Act.
- Schedule. THE SCHEDULE
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