Amendment status not verified — confirm the current text below against the official source.
(1) There shall be levied and collected, in accordance with the provisions of this section, for the purpose of the State, a cess to be called the Essential Necessities Cess, at the rate of two per cent on the output tax due under section 6 of the Kerala Value Added Tax Act, 2003 (30 of 2004) on the sale of cars, the sale price of which exceeds rupees twenty lakh, to fulfill the commitment of the Government to provide and finance a comprehensive scheme for the essential necessities to the general public. (2) The State Government may, after due appropriation made by the Legislature by law in this behalf, utilise such sums of money of the Essential Necessities Cess levied for the purposes specified in sub-section (1) as it may consider necessary. (3) The provisions regarding the assessment and recovery in the Kerala Value Added Tax Act, 2003 (30 of 2004) shall mutatis mutandis apply to cess under this section. (4) The provisions of section 30 of the Kerala Value Added Tax Act, 2003 (30 of 2004) shall mutatis mutandis apply for the collection of cess under sub-section (1).