Amendment status not verified — confirm the current text below against the official source.
(1) For the purpose of collecting amount to the fund, for the welfare of the jewellery workers and self employed persons, every dealer shall be liable to pay a sum amounting to [0.1%] of his jewellery sale proceeds of a year to the Consolidated Fund of the Government as cess in the manner as may be prescribed. Provided that this is not applicable to dealers whose sale proceeds are less than [twenty lakh] rupees for a year. (2) The cess levied under sub-section (1) shall be collected from every dealer, in the manner and time as may be prescribed. (3) The cess levied under sub-section (1) shall be in addition to any cess, duty or tax as may be levied under any other law for the time being in force. (4) The amount collected as cess under sub-section (2) shall be credited to the Consolidated Fund of the State of Kerala, in the manner as may be prescribed. (5) The amount of cess collected by the Government shall be paid to the Fund of the Board after deducting the cost of collection of such cess not exceeding one per cent of the amount collected every year, before 30th June, in such manner as may be prescribed. Substituted by Act 17 of 2019, w.e.f. 01/04/2019. Prior to the substitution it reads "0.25%" Substituted by Act 17 of 2019, w.e.f. 01/04/2019. Prior to the substitution it reads "ten lakh"