Amendment status not verified — confirm the current text below against the official source.
In the Kerala Tax on Luxuries Act, 1976 (32 of 1976),-- (1) in section 2, clause (a) shall be omitted; (2) in section 3,-- (i) sub-section (2) shall be omitted; (ii) the proviso to sub-section (3) shall be omitted; (3) in section 4,-- (i) in the proviso to sub-section (1), the words "and to the retiring rooms and dormitories in the railway stations, managed by Indian Railways" shall be added at the end; (ii) sub-section (5) shall be omitted; (4) in section 5A, in sub-section (3),-- (i) after the words "first day of May every year", the words "or with respect to new cases, within a month of filing the application for registration" shall be inserted; (ii) the following proviso shall be inserted, namely:-- "Provided that the last date of filing an application under this section for the year 2008-09 shall be 15th March, 2009."; (5) section 7 shall be omitted; (6) in section 7A,-- (i) for sub-section (1), the following sub-section shall be substituted, namely:-- "(1) Any person aggrieved by an order of assessment made or a penalty levied under section 6, sub-sections (7) and (8) of section 12A, sub-section (8) of section 13 or section 17A may within sixty days from the date on which the order was served on him, appeal against such order, for the annulment or modification of the assessment or penalty to the Appellate Tribunal in such manner as may be prescribed: Provided that the Appellate Tribunal may admit an appeal presented after the expiry of the said period if it is satisfied that the appellant has sufficient cause for not presenting the appeal within the said period."; (ii) after sub-section (4), the following sub-section shall be inserted, namely:-- "(5) All appeals together with interlocutory applications, if any, pending for disposal before any Appellate Authority under this Act as on the date of commencement of this provision shall stand transferred to the Appellate Tribunal and the Appellate Tribunal shall consider the same as if it is an appeal filed before it."; (7) in section 8, in sub-section (3), for the word and figure "section 7", the word, figure and letter "section 7A" shall be substituted; (8) in section 10, the existing section shall be renumbered as sub-section (1) and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:-- "(2) Where any proprietor, dealer or any other person has failed to include any charges or any other amount taxable under this Act with respect to any luxury provided in any return filed or where any charges or any other amount taxable under this Act or tax due has escaped assessment, interest under sub-section (1) shall accrue on the tax due on such charges or other amount or tax with effect from such date on which the tax would have fallen due for payment, had the proprietor, dealer or any other person included such charges or other amount taxable under this Act or tax in the return relating to the period to which such charges or other amount relates."; (9) the existing section 10A shall be renumbered as section 10AA and before section 10AA as so renumbered, the following section shall be inserted, namely:-- "10A. Recovery of tax.--(1) Any amount of tax, penalty, interest and any other amount payable by any person under this Act and remaining unpaid shall be the first charge on the property of such person and may be recovered as an arrear of public revenue due on land. (2) Government may, by notification in the Gazette, appoint any assessing authority under this Act to exercise the functions of a Collector under the Kerala Revenue Recovery Act, 1968 (15 of 1968) for the recovery of arrears under this Act. (3) Notwithstanding anything contained in any other law for the time being in force, an officer appointed under sub-section (2) shall be deemed to be a Collector within the meaning of clause (c) of section 2 of the Kerala Revenue Recovery Act, 1968 (15 of 1968)."; (10) for section 17B, the following section shall be substituted, namely:-- "17B. Composition of offences.--(1) The assessing authority or other officer or authority authorized by the Government in this behalf may accept from any person or proprietor who has committed or is reasonably suspected of having committed an offence in contravention of the provisions of this Act, by way of compounding of such offence,-- (a) where the offence consists of the evasion of any tax payable under this Act, in addition to the tax so payable, a sum of money equal to the amount of tax so payable subject to a minimum of rupees five hundred and maximum of rupees four lakhs; and (b) in other cases, a sum of money not exceeding ten thousand rupees. (2) On payment of such amount under sub-section (1), no further penal or prosecution proceedings shall be taken against such person or proprietor in respect of that offence.".