Act Description : THE KERALA AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2005[1]
Act Details :-
THE KERALA AGRICULTURAL INCOME TAX (AMENDMENT) ACT, 2005[1]
(ACT 43 OF 2005)
An Act further to amend the Kerala Agricultural Income Tax Act. 1991
Preamble.-WHEREAS, it is expedient further to amend the Kerala Agricultural Income Tax Act, 1991 for the purposes hereinafter appearing;
BE it enacted in the Fifty-sixth Year of the Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the Kerala Agricultural Income Tax (Amendment) Act, 2005.
(2). It shall be deemed to have come into force on the 1st day of April, 2005.
2. Amendment of section 2.—In the Kerala Agricultural Income Tax Act, 1991 (15 of 1991) (hereinafter called the principal Act), for clause 5 of section 2, the following clause shall be substituted, namely:-
“(5) “Deputy Commissioner (Appeals)” means a person appointed to be a Deputy Commissioner (Appeals) of Agricultural Income Tax under section 24”.
3. Amendment of section 24.-In the principal Act, in clause (d) of sub section (1) of section 24, for the words “Appellate Assistant Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.
4. Amendment of section 25.-In the principal Act, in the proviso to sub-section (1) of section 25, for the words “Appellate Assistant Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.
5. Amendment of section 27.-In the principal Act, in sub-section 27, for the words “Appellate Assistant commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.
6. Amendment of section 29.-In the principal Act, in section 29, wherever the words “Appellate Assistant Commissioner” occur the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.
7. Amendment of section 43.-In the principal Act, in the Explanation after sub-section (7) of section 43, for the words and symbol “Appellate Assistant Commissioner, the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.
8. Amendment of section 72.-In the principal Act, in section 72,-
(a). in sub-section (1) for the words “Appellate Assistant Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
(b). in sub-section (6), for the words “Appellate Assistant Commissioner or the Deputy Commissioner the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
(c). in sub-section (8), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
(d). in sub section (9), for the words “Appellate Assistant Commissioner or the DeputyCommissioner” wherever they occur, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
(e). in sub-section (10) for the words “Appellate Assistant Commissioner or Deputy Commissioner” wherever they occur the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
(f). in sub-section (11), for the words “Appellate Assistant Commissioner or the Deputy commissioner”, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
(g). in sub-section (12) for the words “Appellate Assistant Commissioner or the Deputy Commissioner”, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted; (h). in sub-section (13), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” wherever they occur, the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
(i). in sub-section (14), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
(j). in sub-section (15), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted;
(k). in the proviso to sub-section (16), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.
9.Amendment of section 74.-In the principal Act, in section 74,-
(a). in clause (a) of sub-section (1), for the words “an Appellate Assistant Commissioner or Deputy Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted;
(b). in sub-section (4), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” wherever they occur, the words and brackets “Deputy Commissioner” (Appeals)” shall be substituted;
(c). in clause (a) of sub-section (8), for the words “the Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted.
10. Amendment of section 75.-In the principal Act, in section 75,--
(a). in sub-section (1), for the words “an Appellate Assistant Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted;
(b). in clause (a) of sub-section (2), for the words “Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.
11. Amendment of section 76.—In the principal Act, in section 76,--
(a). in sub-section (1), for the words “an Appellate Assistant Commissioner or Deputy Commissioner” the words and brackets “a Deputy Commissioner (Appeals)” shall be substituted.
(b). in sub-clause (b) of sub-section (2), for the words “the Appellate Assistant Commissioner or the Deputy Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted.
12. Amendment of section 78A.-In the principal Act, in clause (a) of section 78A for the words “Appellate Assistant Commissioner” the words and brackets “Deputy Commissioner (Appeals)” shall be substituted.
13.Amendment of section 79.-In the principal Act, in section 79,-
(a). in sub-section (1), for the words “the Appellate Assistant Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted;
(b). in sub-section (5), for the words “the Appellate Assistant Commissioner” the words and brackets “the Deputy Commissioner (Appeals)” shall be substituted.
14. Amendment of section 96.-In the principal Act, in section 96 for the words “to another Appellate Assistant Commissioner or a Deputy Commissioner” the words and brackets “to another Deputy Commissioner (Appeals)” and for the words “to the Appellate Assistant Commissioners” the words “to the Deputy Commissioner (Appeals)” shall respectively be substituted.
