Amendment status not verified — confirm the current text below against the official source.
In the Kerala Agricultural Income Tax Act, 1991 (15 of 1991),-- (1) in section 2, clause (5) shall be omitted; (2) in section 24, in sub-section (1), clause (d) shall be omitted; (3) in section 25, the proviso to sub-section (1) shall be omitted; (4) in section 27, in sub-section (1), the words and brackets "the Deputy Commissioner (Appeals)" shall be omitted; (5) in section 29, the words and brackets "or the Deputy Commissioner (Appeals)", wherever they occur, shall be omitted; (6) after section 37B, the following section shall be inserted, namely:-- "37C. Reduction of arrears in certain cases.--(1) Notwithstanding anything contained in this Act, or in any judgment, decree or order of any court, tribunal or appellate authority, an assessee who is in arrears of tax or any other amount due under this Act relating to the period ending on 31st March, 2005, may opt for settling the arrears by availing reduction at the following rates:-- (a) in the case of demands relating to the period up to and including 31st March, 1991, a reduction of twenty-five per cent for the principal tax amount, and complete reduction of the interest on the tax amount and for the amount of penalty and interest thereon; (b) in the case of demands relating to the period from 1st April, 1991 to 31st March, 1996, a complete reduction of the interest on the tax amount and for the amount of penalty and interest thereon; (c) in the case of demands relating to the period from 1st April, 1996 to 31st March, 2000, a reduction of ninety-five per cent of the interest on the tax amount and for the amount of penalty and interest thereon; (d) in the case of demands relating to the period from 1st April, 2000 to 31st March, 2005, a reduction of ninety per cent of the interest on the tax amount and for the amount of penalty and interest thereon; (e) in cases where principal amount has already been remitted prior to coming into force of section 91A of the Act, a reduction of ninety per cent of the interest amount. (2) Notwithstanding anything contained in the Kerala Revenue Recovery Act, 1968 reduction of arrears under sub-section (1) shall be applicable to those cases in which revenue recovery proceedings have been initiated and the assessing authorities shall have the power to collect such amounts on settlement under sub-section (1) and where the amount is settled under sub-section (1) the assessing authorities shall withdraw the revenue recovery proceedings against such assessees which will then be binding on the revenue authorities and such assessees shall not be liable for payment of any collection charges. (3) An assessee who wishes to opt for payment of arrears under this section shall make an application to the assessing authority in the prescribed form before 30th June, 2009, or on such date as may be notified by the Government. (4) On receipt of an application under sub-section (3), the assessing authority shall verify the same and shall intimate the amount to the assessee, and thereupon the assessee shall remit twenty-five per cent of the amount within 15 days of receipt of the intimation, and the balance amount in three equal monthly instalments from the subsequent month. (5) If the assessee commits any default in payment of the instalments the reduction granted under sub-section (1) is liable to be revoked. (6) No action under sub-section (5) shall be taken without giving notice to the assessee. (7) If the amount settled under this provision has been the subject matter of an appeal or revision, such appeal or revision may be continued and if the final orders of such appeal or revision results in the reduction of tax payable under this Act, the amount so reduced shall be refunded. But if, as the result of such appeal or revision, the tax payable under this Act is enhanced, the dealer shall pay such enhanced amount with interest thereon, in accordance with the provisions of this Act."; (7) in section 43, in the Explanation, the words and brackets "the Deputy Commissioner (Appeals) or" shall be omitted; (8) in section 71, the words "the Appellate Assistant Commissioner" shall be omitted; (9) section 72 shall be omitted; (10) in section 74,-- (i) in sub-section (1), for clause (a) the following clause shall be substituted, namely:-- "(a) an order passed by the Agricultural Income Tax Officer or the Inspecting Assistant Commissioner."; (ii) for sub-section (2), the following sub-section shall be substituted, namely:-- "(2) No appeal under this section shall be admitted unless at the time of presenting the appeal, the assessee has paid the tax due on the agricultural income admitted by him."; (iii) for sub-section (4), the following sub-section shall be substituted, namely:-- "(4) On receipt of notice that an appeal against his order has been preferred the assessing authority or an officer authorised in this behalf by the Government may within thirty days of the receipt of the notice, file a memorandum of cross objections and the Appellate Tribunal shall consider the same while disposing of the appeal."; (iv) in sub-section (6), the words, brackets and figures "except in the case of an appeal referred to in sub-section (2) or a memorandum of cross objections referred to in sub-section (4)" shall be omitted; (v) in the Explanation to sub-section (7), the words, brackets and figure "appeal or" and "under sub-section (2)" shall be omitted; (vi) sub-section (8) shall be omitted; (vii) after sub-section (13), the following sub-section shall be inserted, namely:-- "(14) All appeals together with the interlocutory applications, if any, pending for disposal before the appellate authority 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."; (11) in section 75,-- (i) in sub-section (1), the words and brackets "other than a Deputy Commissioner (Appeals)" shall be omitted; (ii) in sub-section (2), the words and brackets "the Deputy Commissioner (Appeals) or" shall be omitted; (12) in section 76,-- (i) in sub-section (1), the words and brackets "including a Deputy Commissioner (Appeals)" shall be omitted; (ii) in sub-section (2), the words and brackets "the Deputy Commissioner (Appeals) or" shall be omitted; (13) in section 78A, item (a) and the entries against it shall be omitted; (14) in section 79,-- (i) in sub-section (1), the words and brackets "the Deputy Commissioner (Appeals)" shall be omitted; (ii) in sub-section (5), the words and brackets "the Deputy Commissioner (Appeals)" shall be omitted; (15) section 96 shall be omitted.