Bare ActsKerala Finance Act, 2023

Section 2

Amendment of Act XII of 1955.--

Amendment status not verified — confirm the current text below against the official source.

In the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955 (XII of 1955),-- (1) in section 5, for the words "one thousand rupees", the words "one thousand five hundred rupees" shall be substituted; (2) in section 6, in sub-section (4), for the words "fifty rupees", the words "seventy five rupees" shall be substituted; (3) in section 7, in sub-section (5), for the words "two hundred rupees", the words "three hundred rupees" shall be substituted; (4) in section 12, in sub-section (2), for the words "two hundred rupees", the words "three hundred rupees" shall be substituted; (5) in section 13, in sub-section (5), for the words "two hundred rupees", the words "three hundred rupees" shall be substituted; (6) in section 15, in sub-section (2), for the words "two hundred rupees", the words "three hundred rupees" shall be substituted; (7) in section 22, in sub-section (2), for the words "two hundred rupees", the words "three hundred rupees" shall be substituted; (8) in section 31, for the words "ten rupees", the words "fifteen rupees" and for the words "five rupees", the words "ten rupees" shall respectively be substituted; (9) for section 31A, the following section shall be substituted, namely:-- "31A. One time settlement of arrears of fees due under the Act.--(1) Any delay in filing of returns, forms, annual statements, accounts and other statements of a society may be condoned and the filing of the said documents may be regularised on payment of fine provided hereunder within such time, as may be specified by the Government from time to time." (2) The amount of fine to be paid under sub-section (1) shall be as follows:-- (a) when the delay does not exceed 1 year : Rs. 200; (b) when the delay exceeds a year and does not exceed 2 years : Rs. 500 per year; (c) when the delay exceeds 2 years and does not exceed 5 years : Rs. 750 per year; (d) when the delay exceeds 5 years : Rs. 1000 per year.”.

Section 2 – Kerala Finance Act, 2023 | DailyLaw.ai