Kerala General Sales Tax Act, 1963
kerala · 1963
Chapter Section 1
Chapter CHAPTER -II
Chapter CHAPTER - III
- S. 5Levy of tax on sale or purchase of goods.--
- S. 5ALevy of purchase tax.--
- S. 5B—
- S. 5BA—
- S. 5C—
- S. 5DLevy of Additional Sales Tax.--
- S. 5ESpecial provision for completion of assessment of tax on lotteries.--
- S. 6Tax under this Act to be in addition to tax under Central Act 74 of 1956 or other law.--
- S. 7Payment of tax at compounded rates.--
- S. 8Stage of levy of taxes in respect of imported and exported goods.--
- S. 9—
- S. 10Power of Government to grant exemption and reduction in rate of tax.--
- S. 11Liability to tax of persons not observing restrictions and conditions prescribed under Section 9 or notified under Section 10.--
- S. 12Burden of proof.--
Chapter CHAPTER IV
Chapter Chapter V
- S. 16Assessment of tax.--
- S. 17Procedure to be followed by the assessing authority.--
- S. 17ASelf Assessment.--
- S. 17BSpecial provision for completion of assessment.--
- S. 17CAssessment in certain cases treated as completed.--
- S. 17DFast Track method of completion of Assessment.--
- S. 18Visit to dealer's premises and audit of accounts and other records to designated officers and audit assessment.--
- S. 19Assessment of escaped turnover.--
- S. 19AAssessment in case of price variation.--
- S. 19BAssessment in case of under valuation.--
- S. 19CProtective assessment.--
- S. 20Assessment of legal representatives.--
- S. 21Liability of firms.--
- S. 21AFirm dissolved or business discontinued.--
- S. 22Collection of tax by dealers.--
- S. 23Payment and recovery of tax.--
- S. 23A—
- S. 23AASpecial powers of [Deputy Commissioner of State Tax] under Revenue Recovery Act.--
- S. 23BReduction of arrears in certain cases.--
- S. 23BAReduction of arrears in respect of Public Sector Undertakings and Co-operative Societies.--
- S. 23BBDistillery Arrear Settlement Scheme, 2025.--
- S. 23BCPower to remove difficulties.--
- S. 24Recovery of penalty.--
- S. 25Further mode of recovery.--
- S. 26Recovery of tax when business is transferred.--
- S. 26ACertain transfers to be void.--
- S. 26BTax payable to be first charge on the property.--
- S. 26CLiability of Directors of a Private Company.--
Chapter Chapter VI
- S. 27Maintenance of true and correct accounts by dealers.--
- S. 27AAudit of accounts.--
- S. 28Power to order production of accounts and powers of entry, Inspection etc.--
- S. 28APurchase of goods to prevent under valuation.--
- S. 29Establishment of check post [x x x x].--
- S. 29AInspection of goods in transit or storage.--
- S. 30Regulation of transport of notified goods.--
- S. 30AProcedure for transport of notified goods.--
- S. 30B—
- S. 30C—
- S. 30D—
- S. 30EConfiscation of goods, conveyance or both.--
- S. 30F—
- S. 30GPolice Assistance for inspection, search and seizure.--
- S. 31—
- S. 32Forwarding agency, etc., to submit returns.--
- S. 33Banks to submit returns.--
- S. 33AWarehousemen to submit returns.--
Chapter CHAPTER VII
- S. 34—
- S. 35Powers of revision of the [Joint Commissioner of State Tax] suo motu.--
- S. 36Power of revision of [Joint Commissioner of State Tax] on application.--
- S. 37Powers of revision of the [Commissioner of State Tax] suo-motu.--
- S. 38Powers of revision of the [Commissioner of State Tax]on application.--
- S. 39Appeal to the Appellate Tribunal.--
- S. 39AFiling of application for settlement of cases.--
- S. 40Appeal to the High Court.--
- S. 41Revision by the High Court.--
- S. 42Appeals, petitions and applications to the High Court to be heard by a Bench of not less than two judges.--
- S. 42AFee for interlocutory petitions.--
- S. 43Power to rectify any error apparent on the face of the record.--
- S. 44Refund.--
- S. 45—
Chapter CHAPTER VIII
Chapter CHAPTER IX
- S. 49Courts not to set aside or modify assessments except as provided in this Act.--
- S. 49ABar against attachment in certain cases.--
- S. 50Assessment etc., not to be questioned in prosecution.--
- S. 51Bar of certain proceedings.--
- S. 52Limitation for certain suits and prosecutions.--
- S. 53Power to summon witnesses and cause production of documents.--
- S. 54Prohibition of disclosure of particulars produced before sales tax authorities.--
- S. 55Persons entitled to appear before authority.--
- S. 55ARounding off of turnover, tax etc.--
- S. 55BService of notice.--
- S. 55CAppropriation of payment.--
- S. 56Sale or purchase deemed to have taken place inside the State in certain cases.--
- S. 57Power to make rules.--
- S. 57APower of Commissioner of State Tax to issue instruction.--
- S. 58Power to amend Schedules.--
- S. 59Certain transaction deemed to be first sale (or first purchase:).--
- S. 59APower of [Commissioner of State Tax] to issue clarification.--
- S. 60Power to remove difficulties.--
- S. 61Repeal.--