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) in section 17,-- (a) in sub-section (6), for the fourth proviso, the following proviso shall be substituted, namely:-- "Provided also that all assessments pending as on 31st March, 2013 shall be completed on or before 31st March, 2014:"; (b) in sub-section (8),-- (i) for the first proviso, the following proviso shall be substituted, namely:-- "Provided that all such assessments or re-assessments pending as on 31st March, 2013 shall be completed on or before 31st March, 2014."; (ii) for the third proviso, the following proviso shall be substituted, namely:-- "Provided also that all such modified assessments or modified re-assessments or remanded assessments pending as on 31st March, 2013 shall be completed on or before 31st March, 2014."; (2) in section 23B,-- (a) in sub-section (3), for the words and figures "30th September, 2011", the words and figures "31st December, 2013" shall be substituted; (b) in sub-section (4), for the words and figures "30th September, 2011", the words and figures "31st December, 2013" shall be substituted; (c) the proviso shall be omitted; (d) for sub-section (7), the following sub-section shall be substituted, namely:-- "(7) Notwithstanding anything contained in any order, decree or judgment of any court, tribunal or appellate authority, if an assessee opts to settle his arrears as per this section,-- (i) he shall withdraw all cases pending before any court, tribunal or appellate authority relating to the arrears under option; and (ii) if an order, decree or judgment is passed by any court, tribunal or appellate authority relating to the arrears already settled under option, giving reduction in liability with regard to such arrears, no refund shall be allowed with respect to such arrears covered under such order, decree or judgment; and (iii) no appeal shall lie in any court, tribunal or appellate authority, with respect to the amount settled under this section."; (3) in section 47, in item (a), for the words "rupees two lakhs", the words "rupees eight lakhs" shall be substituted; (4) in the SCHEDULE, in serial number "2. Foreign Liquor", against item "(ii) Other than Beer and Wine", under the heading "Rate of tax (per cent)", for the figure "100", the figure "105" shall be substituted.