Act 15 of 1969



THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1969

An Act further to amend the Kerala General Sales Tax Act, 1963 .

Preamble . —WHEREAS it is expedient further to amend the Kerala General Sales Tax Act, 1963, for the purposes hereinafter appearing;

Be it enacted in the Twentieth Year of the Republic of 1ndia as follows: —

   1. Short title and commencement . — (1) This Act may be called the Kerala General Sales Tax (Amendment) Act, 1969.

         (2) Section 3 shall be deemed to have come into force on the 1st day of April, 1963, sections 4, 5 and 6 shall come into force on the 1st day of April, 1969 and the remaining provisions of this Act shall come into force at once.

   2. Amendment of section 4 . — In section 4 of the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act), in sub-section ( 1), for the words "who is or has been a Judicial Officer", the words "who is, or has been, or is qualified to be appointed as, a Judicial Officer" shall be substi tuted.

   3. Insertion of new section 21A. — After section 21 of the princi pal Act, the following section shall be inserted, namely:—

            "21A. Firm dissolved or business discontinued. — (1) Where any business carried on by a firm is discontinued or where a firm is dissolved, the assessing authority shall make an assessment of the taxable turnover of, and determine the tax payable by, the firm as if no such discontinuance or dissolution had taken place, and all the provisions of this Act, including the provisions relating to levy of penalty or any other amount payable under any provision of this Act, shall apply, so far as may be, to such assessment and determination.

      (2) Without prejudice to the generality of sub-section (1), if the assessing authority in the course of any proceedings under section 19 in respect of any such firm as is referred to in that sub-section is satisfied that the firm was guilty of wilful non-disclosure of assessable turnover, it may direct payment of a penalty in accordance with the provisions of sub-section (2) of that section.

      (3) Every person who was, at the time of such discontinuance or diss olution, a partner of the firm, and the legal representative of any such person who is deceased, shall be jointly and severally liable for the amount of tax, penalty or other amount payable, and all the provisions of this Act shall apply, so far as may be, to any such assessment or direction for payment of penalty or other amount.

      (4) Where such discontinuance or dissolution takes place after any proceedings in respect of any year have commenced, the proceedings may be continued against the persons referred to in sub-section (3) from the stage at which the proceedings stood at the time of such discontinuance or dissolution, and all the provisions of this Act shall, so far as may be, apply accordingly.

      (5) Nothing in this section shall affect the provisions of section 20 ."

   4. Amendment of the First Schedule .— In the First Schedule to the principal Act, —

         (a) for Serial Numbers 40 and 47 and the entries relating thereto, the following Serial Numbers and entries shall respectively be substituted, namely: —

                  "40. Upholstered furniture, sofa sets, dressing tables

                              and furniture of all types made of timber do. 7

                  47. Stainless steel products do. 7";

         (b) for the figure "4" in column (4) against Serial Number 66, the figure "5" shall be substituted;

         (c) for Serial Number 71 and the entries relating thereto, the following Serial Number and entries shall be substituted, namely: —

                  "71. Rubber do. 3".

   5. Amendment of the Second Schedule. — In the Second Schedule to the principal Act, for the figure "2" in column (4) against Serial Number 6, the figure "3" shall be substituted.

   6. Amendment of the Third Schedule .— In the Third Schedule to the principal Act, item 14 shall be omitted.

   7. Validation. — (I) Notwithstanding any judgment, decree or order of any court, tribunal or other authority, any assessment, levy or collection of any tax on the turnover of a firm which has been dissolved or the business carried on by which has been discontinued, made or purporting to have been made under the principal Act before the date of publication of this Act in the Gazette shall be deemed to be as valid and effective as if such assessment, levy or collection had been made under the principal Act as amended by this Act, and accordingly—

            (a) all acts, proceedings or things done or taken by any officer or authority in connection with the assessment, levy or collection of such tax shall, for all purposes, be deemed to be, and to have always been, done or taken in accordance with law;

           (b) no suit or other proceeding shall be maintained or con tinued in any court, tribunal or other authority for the refund of any such tax so collected;

           (c) no court shall enforce any decree or order directing the refund of any such tax so collected; and

            (d) any such tax assessed under the principal Act before the date of publication of this Act in the Gazette, but not collected before that date, may be recovered in the manner provided under the principal Act as amended by this Act and the rules made there under:

                  Provided that nothing contained in this section 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 in the Gazette, if such act or omission would not be an offence under the principal Act but for the provisions of this Act.

        (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 refund of any tax paid by him in excess of the amount due from him under the principal Act as amended by this Act.