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Bare Acts

Kerala Tax on Entry of Goods into Local Areas Act, 1994

kerala · 1994

Chapter Chapter I

  • S. 1Short title, extent and commencement
  • S. 2Definitions

Chapter Chapter II

  • S. 3Levy of Tax
  • S. 4Reduction in tax liability

Chapter Chapter III

  • S. 5Assessing Authorities
  • S. 6Appellate Authorities

Chapter Chapter IV

  • S. 7Returns
  • S. 8Assessment
  • S. 9Reassessment
  • S. 9AInspection of vehicle
  • S. 9BDisposal of detained goods
  • S. 10Payment of tax
  • S. 10AFurther mode of recovery
  • S. 11Refund of tax
  • S. 12Exemptions

Chapter Chapter V

  • S. 13Appeals
  • S. 14[Revision by the Commissioner of Commercial Taxes suo motu
  • S. 14AAppeal to appellate Tribunal
  • S. 14AA—
  • S. 14ABRevision by the High Court
  • S. 14ACRevision petition to the High Court to be heard by a Bench of not less than two judges
  • S. 14BFee for Interlocutory applications

Chapter Chapter VI

  • S. 15Penalty
  • S. 15AInterest on default

Chapter Chapter VII

  • S. 16Officers and employees to be public servants
  • S. 17Protection of action taken in good faith
  • S. 18Restriction on Registration
  • S. 18APersons entitled to appear before Authorities
  • S. 19Power to make rules
  • S. 20Power to amend the schedule
  • S. 21Authority
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