Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in the Kerala Motor Vehicles Taxation Act, 1976 (Act 19 of 1976) any reduction of tax granted by virtue of the provisions of the Kerala Finance Bill, 2022 (Bill No. 99 of the Fifteenth Kerala Legislative Assembly) in respect of the period with effect from 1st April, 2022 to the date of publication of this Act, shall be deemed to have been validly done and any tax collected or paid at higher rates shall be deemed to have been validly collected or paid and the tax so collected shall not be refunded. FIRST SCHEDULE [See sub-section (15) of section 7] Notification number and date Amendment Date of effect of amendment (1) (2) (3) Notification issued under G. O. (P) No. 99/2018/TAXES, dated the 11th July, 2018 S. R. O. No. 476/2018 published in the Kerala Gazette Extraordinary No. 1891 dated 13 th July, 2018 In the said notification, in paragraph 1, for the words “furnishing of returns and computation and settlement of integrated tax”, the following shall be substituted, namely:- “furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification issued under G. O. (P) No. 217/2019/ TAXES, dated the 31st December, 2019 and published as S. R. O. No. 1032/2019 in the Kerala Gazette Extraordinary No. 3271 dated 31st December, 2019, all functions provided under the Kerala Goods and Services Tax Rules, 2017.” 22nd June, 2017 SECOND SCHEDULE [See sub-section (16) of section 7] Notification number and date Amendment Date of effect of amendment (1) (2) (3) Notification issued under G. O. (P) No. 61/2017/TAXES, dated the 30th June, 2017 and published as S. R. O. No. 359/2017 in the Kerala Gazette Extraordinary No. 1349 dated 30th June, 2017. In the said notification, in the Table, against serial number 2, in column (3), for the figures “24”, the figures “18” shall be substituted. 1st July, 2017