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 (15 of 1994),-- (1) in section 4, after the words, brackets and figures " Kerala General Sales Tax Act, 1963 (Act 15 of 1963)", the words, brackets and figures "or the Kerala Value Added Tax Act, 2003 (Act 30 of 2004)" shall be inserted; (2) in section 12, after the word 'exempt' the words 'either prospectively or retrospectively' shall be inserted; (3) in section 14AA, for the words and figures "31st day of December 2004", the words and figures "31st day of March 2006." shall be substituted; (4) in section 15, sub-section (2) shall be omitted; (5) after section 15, the following section shall be inserted, namely:-- "15A. Interest on default.-- If the tax or any other amount assessed or due under this Act is not paid by any dealer or any other person within the time prescribed therefor in this Act or in any rule made thereunder and in other cases within the time specified therefor in the notice of demand, the dealer or the other person shall pay, simple interest at the rate of twelve per cent per annum on the tax or other amount defaulted."; (6) for section 18, the following section shall be substituted, namely:-- "18. Restriction on Registration.-- Notwithstanding anything contained in any other law for the time being in force, where the liability to pay tax in respect of a motor vehicle or body built on a motor vehicle arises under this Act, and such motor vehicle or body built on motor vehicle is required to be registered in the State under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), no registering authority shall register such motor vehicle with body built on motor vehicle, unless the person concerned furnishes a certificate of payment of such taxes due under the Act, issued by the competent authority of the Commercial Taxes Department."; (7) in the Schedule,-- (a) for the entries against serial number 2, the following entries shall be substituted, namely:-- " Cement including white cement"; (b) for the entries against serial number 6, the following entries shall be substituted, namely:-- " Cudappa stones, Kotta stones, any other similar stones and slabs"; (c) for the entries against serial number 19, the following entries shall be substituted, namely:-- " Generator-- whether assembled or unassembled"; (d) after serial number 59 and the entries against it, the following serial numbers and entries shall be added, namely:-- "60. Scientific and laboratory equipments. 61. Electronic goods. 62. Machineries. 63. Fire works including colored matches. 64. Glasses. 65. Motor vehicle spares. 66. Linoleum and flexible flooring materials.".