Amendment status not verified — confirm the current text below against the official source.
In the Kerala General Sales Tax Act, 1963 (15 of 1963),-- (1) to section 7, the following proviso shall be added, namely:-- "Provided that the rate of tax mentioned under clause (b) of item (i) above shall be one hundred and ten per cent of the tax paid for the previous year for those bar hotels who have paid compounded tax under this Act continuously for the last five years and one hundred and twelve per cent of the tax paid for the previous year for those who have paid compounded tax continuously for the last three years.". (2) in section 17,-- (i) in sub-section (6), for the fourth proviso, the following proviso shall be substituted, namely:-- "Provided also that the assessment relating to the years up to and including the year 2005-06 pending as on 31st March, 2011 shall be completed on or before 31st March, 2012:"; (ii) in sub-section (8),-- (a) for the first proviso, the following proviso shall be substituted, namely:-- "Provided that all such assessments or reassessments pending as on 31st March, 2011 shall be completed on or before 31st March, 2012."; (b) for the third proviso, the following proviso shall be substituted, namely:-- "Provided also that all such modified assessments or modified reassessments or remanded assessments pending as on 31st March, 2011 shall be completed on or before 31st March, 2012."; (3) in section 23B,-- (i) in sub-section (3), for the words and figures "31st December, 2010", the words and figures "30th September, 2011" shall be substituted; (ii) in sub-section (4), for the words and figures "31st December, 2010", the words and figures "30th September, 2011" shall be substituted; (4) in section 23BA,-- (i) in sub-section (2), for the words and figures "31st December, 2010", the words and figures "30th September, 2011" shall be substituted; (ii) in sub-section (3), for the words and figures "31st December, 2010", the words and figures "30th September, 2011" shall be substituted;