Amendment status not verified — confirm the current text below against the official source.
In the Kerala Tax on Entry of Goods into Local Areas Act, 1994: - (1) in section 2,- (i) in clause (d) of sub-section (1), after the word "use", the word "consumption" shall be inserted; (ii) for clause (g), the following clause shall be substituted, namely: - "(g) "importer" means a person who brings or cause to be brought any goods whether for himself or on behalf of his principal or any other" person, into a local area, from any place outside the State for use, consumption or sales therein or who owns the goods at the time of entry into the local area."; (2) in section 3, in sub-section (1), for the second sentence, the following sentence shall be substituted, namely: - "The tax on such goods shall be at such rate or rates as may be fixed by Government by notification, on the purchase value of goods not exceeding the tax payable for the goods as per the Kerala General Sales Tax Act, 1963;"; (3) in section 5, for the words ""the Agricultural Income Tax and Sales Tax Department", the words "the Agricultural Income Tax and Commercial Taxes Department" shall be substituted; (4) in section 9A,- (1)" in sub-section (1), - (i) after the words "intercept any motor vehicle," the words, " or motor vehicle carrying goods" shall be inserted: (ii) after the words "documents relating to the vehicles", the words "and the goods" shall be inserted; in sub-section (3), after the words "owner of the vehicle", the words" "or owner of the goods" shall be inserted; in sub-section (4) for the words "payable on such motor vehicle", the words "payable on such motor vehicle or goods" shall be substituted; for the existing proviso to sub-section (4), the following proviso shall be substituted, namely:- "Provided that no such order shall be passed unless the owner of the vehicle or goods or any person duly "authorised by him has been afforded a reasonable opportunity of being heard."; (5) in section 10, for the words. "Government Treasury" wherever they occur, the words "Government Treasury or any Bank notified by Government" shall be substituted; in section 18A, in clause (c) of sub-section (1), after the words "a chartered accountant", the words "or a cost accountant" shall be inserted; after section 19 the following sections shall be added, namely:- "20 Power to amend the Schedule: - (1) The Government may, by notification in the Gazette, add, omit or amend any entry in the Schedule to this Act but not so as to enhance the rate in any case. (2) Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislative Assembly as soon as may be but in any case during the next session of the Assembly following the date of issue of the notification a Bill to give effect to the addition, omission or amendment of the entries in the Schedule specified in the notification, and the notification shall cease to have effect when such Bill becomes law, whether with or without modification, but without prejudice to the validity of anything previously done thereunder: Provided that if the notification under sub-section (1) is issued when the Legislative Assembly is in session, such a Bill shall be introduced in the Assembly during that session: Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months. 21. Authority. - (1) The Commissioner of Commercial Taxes shall have and exercise all the powers and shall perform all the duties conferred or imposed upon it by or under this Act. (2) the Commissioner shall have superintendence over all officers and the persons employed in the execution of this Act. (3) The Commissioner may,- call for returns from such officers and persons; make and issue general rules and prescribe form for regulating the practice and proceedings of such officers and persons; (c) issue such orders, instructions and directions to such officers and persons as it may deem fit for the proper administration of the Act; (d) The Commissioner shall have power to order refund of entry tax paid, in cases where the goods are proved to be transported for the purpose of a replacement."; (8) in the Schedule,- (a) for the entry against serial number 18, the following entry shall be inserted, namely: -. "18. Scanning Machine including photo imaging machine not elsewhere mentioned, in the Schedule."; (b) for the entry against serial number 23, the following entry shall be inserted, namely:-... "23. Body built on chassis of motor vehicles including components, parts, accessories, kits or otherwise."; (c) for the entry against serial number 26, the following entry shall be inserted, namely:- "26. Electrical goods, instruments, apparatus, appliances, hotplate, lighting bulbs, electrical earthen wire, porcelain and all other accessories and components parts either as a whole or in part."; (d) after serial number 34, the following entries shall be added, namely: - "35. Computer paper Caustic Soda Battery other than dry cell and button cell Medical equipments, Hospital equipments, Surgical equipments (other than consumable or disposable) including Dental chair Readymade garments and hosiery goods Weighing Machine, Weighing Bridges, parts and accessories thereof 41. Automatic Teller Machines 42. Automotive LPG 43. Liquified Natural Gas (Compressed "Natural Gas).".