S.R.O No.330/63
S.R.O No.339/63
S.R.O No.344/63
S.R.O No 345/63
S.R.O No.346/63
S.R.O No.681/63
S.R.O No.244/64
S.R.O.No 77/66
S.R.O No.528/98

 


 

KGST NOTIFICATIONS 2005

 
 
General Notifications Jurisdication Notifications Exemption Notifications
Reduction Notifications Industrial Concession Notifications Classification of Packing Material Notifications
Rule Amendment Notifications    

  

           NOTIFICATIONS ISSUED UNDER KGST DURING THE YEAR 2005

 No.

                DESCRIPTION

NOTIFICATION No.

1.

TAX EXEMPTION TO CSEZ FOR THE SUPPLY OF WATER

SRO.No. 72  / 2005

2.

KGST AMENDMENT RULES

SRO.No. 86 / 2005

3.

TAX EXEMPTION TO LAKSHADWEEP CO-OPERATIVE MARKETING FEDERATION ON SALE OF COCONUT/COPRA

SRO.No. 101 / 2005

4.

TAX REDUCTION TO PUBLIC SECTOR FERTILIZER INDUSTRIES ONFURNACE OIL / LSHS

SRO.No. 106 / 2005

5.

TAX EXEMPTION TO MILK PRODUCERS ON THE SALE OF PASTEURIZEDMILK, HOMOGENIZED MILK ETC

SRO.No. 201 / 2005

6.

REDUCTRION IN RATE OF TAX OF BISCUITS, SAMBARAM, SPRINKLERS

SRO.No. 313 / 2005

7.

WITHDRAWAL OF NOTIFICATIONS ISSUED UNDER KGST ACT DUE TO THE INTRODUCTION OF VAT

SRO.No. 319 / 2005

8.

PERMISSION TO USE FORMS UNDER KGST TILL 30.06.2005

SRO.No. 323 /2005

9.

CANCELLATION OF EXEMPTION GIVEN TO MINERAL OR PACKED WATER UNDER KGST

SRO.No. 377 /2005

10.

SALES TAX EXEMPTION TO IMHANS

SRO.No. 378 /2005

11.

SALES TAX EXEMPTION TO THALASSERY SOCIAL SERVICE SOCIETY

SRO.No. 386 /2005

12.

SALES TAX EXEMPTION TO AIR INDIA EXPRESS

SRO.No. 388 /2005

13.

CONCESSIONAL RATE OF TAX ON SALE OF PETROLEUM PRODUCTS TO UT OF LAKSHADWEEP

SRO.No. 474 /2005

14.

EXEMPTION ON TAX PAYABLE BY OIL COMPANIES

SRO.No. 536 /2005

15.

TAX REDUCTION TO MILITARY, NAVAL, AIR FORCE, AND NCC CANTEENS& CANTEEN STORE DEPT:

SRO.No. 821 / 2005

16.

TAX REDUCTION TO HIGH SPEED DIESEL OIL & PETROL

SRO.No. 883 / 2005

17.

TAX EXEMPTION ON PADDY & COCONUT PROCURED BY COPERATIVE SOCIETIES / BANKS

SRO.No. 918 / 2005

18.

TAX REDUCTION ON PARAFFIN WAX

SRO.No. 967 / 2005

19.

TAX EXEMPTION ON PREFABRICATED SHELTERS SUPPLIED TO INDIAN ARMY FOR REHABILITATION OF TSUNAMI VICTIMS

SRO.No. 968 / 2005

20.

TAX EXEMPTION TO COCONUT OIL PRODUCED FROM COPRA PROCURED BY NATIONAL AGRICULTURE CO-OPERATIVE MARKETING FEDERATION

SRO.No. 941 / 2005

21.

TAX EXEMPTION OF GOODS SOLD TO BUILD HOUSES FOR TSUNAMI VICTIMS

SRO.No.1089 /2005


This notification is intended to achieve the above object.

           NOTIFICATIONS ISSUED UNDER KML ACT DURING THE YEAR 2005

 No.

                DESCRIPTION

NOTIFICATION No.

1.

FIXING RATE OF INTEREST TO12% PER ANNUM

SRO.No. 255 /2 005

           NOTIFICATIONS ISSUED UNDER CST ACT DURING THE YEAR 2005

 No.

                DESCRIPTION

NOTIFICATION No.

1.

RESCINDMENT OF NOTIFICATIONS ISSUED UNDER CST DUE TO THE IMPLEMENTATION OF VAT

SRO.No. 320 /2 005

2.

DECLARATION OF F FORM AS OBSOLETE

SRO.No. 561 /2005

           NOTIFICATIONS ISSUED UNDER VAT ACT DURING THE YEAR 2005

 No.

                DESCRIPTION

NOTIFICATION No.

1.

COMMENCEMENT OF KERALA VAT ACT

SRO.No. 139 / 2005

2.

KERALA VALUE ADDED TAX RULES, 2005

SRO.No. 315 / 2005

3.

FUNCTIONAL JURISDICTION UNDER VAT

SRO.No. 318 / 2005

4.

WITHDRAWAL OF NOTIFICATIONS ISSUED UNDER KGST ACT DUE TO THE INTRODUCTION OF VAT

SRO.No. 319 / 2005

5.

DEFERMENT OF TAX PAYABLE UNDER VAT

SRO.No. 321 / 2005

6.

INSPECTION OF GOODS IN TRANSIT EMPOWERING ASSISTANT COMMERCIAL TAX OFFICERS UNDER VAT

SRO.No. 322 / 2005

7.

PERMISSION TO USE FORMS UNDER KGST IN VAT TILL 30.06.2005

SRO.No. 323 /2005

8.

NEGATIVE LIST IN THE CATEGORY OF CAPITAL GOODS UNDER VAT ACT

SRO.No. 324 /2005

9.

NOTIFY THE AREA AND BOUNDARIES OF CHECK POST UNDER VAT ACT

SRO.No. 325 /2005

10.

CONSFICATION EMPOWERING ASSISTANT COMMISSIONERS UNDER VAT ACT

SRO.No. 326 /2005

11.

EMPOWERING INSPECTING ASSISTANT COMMISSIONERS TO EXERCISE THE FUNCTIONS OF COLLECTOR UNDER VAT ACT

SRO.No. 327 /2005

12.

EMPOWERING INSPECTING ASSISTANT COMMISSIONERS AS REGISTERING AUTHORITY IN VAT

SRO.No. 478 /2005

13.

EMPOWERING DEPUTY COMMISSIONER (APPEALS) AS APPELLATE AUTHORITIES

SRO.No. 586 /2005

14.

EXEMPTION OF KHADI & VILLAGE INDUSTRIES UNITS WHOSE TURNOVER IS BELOW 50 LAKHS RUPEES

SRO.No. 1048/2005


     This notification is intended to achieve the above object.

NOTIFICATIONS ISSUED UNDER AIT ACT DURING THE YEAR 2005

 No.

                DESCRIPTION

NOTIFICATION No.

1.

AIT EXEMPTION ON INCOME DERIVED FROM THE CULTIVATION OF TEA AND COFFEE

SRO.No. 392 /2005

NOTIFICATIONS ISSUED UNDER ENTRY TAX ACT DURING THE YEAR 2005

 No.

                DESCRIPTION

NOTIFICATION No.

1.

ENTRY TAX RATE OF COMMODITIES

SRO.No. 317 / 2005

2.

ENTRY TAX EXEMPTION TO KG HOSPITAL, COIMBATORE ON THE EQUIPMENTS FIXED ON THE MOTOR VEHICLE

SRO.No. 338/ 2005

3.

ENTRY TAX ON PAPER BAG

SRO.No. 391 /2005

4.

ENTRY TAX EXEMPTION ON COMPUTERS GIFTED TO GOVERNMENT LOWER PRIMERY SCHOOLS

SRO.No. 409 /2005

5.

ENTRY TAX ON TIMBER – DEALER’S LIABILITY

SRO.No. 535 /2005

6.

EMPOWERING DEPUTY COMMISSIONER (APPEALS) AS APPELLATE AUTHORITIES

SRO.No. 586 /2005

7.

ENTRY TAX ASSIGING JURISDICTION TO ASSESSING AUTHORITY

SRO.No.587 / 2005

8.

ENTRY TAX EXEMPTION CONSOLIDATED NOTIFICATION

SRO.No. 588 /2005

9.

ENTRY TAX EXEMPTION TO MANUFACTURERS OF REFINED VEGETABLE OIL ON THE PURCHASE OF INEDIBLE OIL

SRO.No. 980 / 2005

10.

ENTRY TAX EXEMPTION TO MANUFACTURERS OF REFINED VEGETABLE OIL - ON THE OUT SIDE STOCK TRANSFER

SRO.No. 981 / 2005

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.62/2005/TD              Dated, Thiruvanathapuram, 20th April 2005

S.R.O.No.386/2005:-In exercise of the powers conferred by section 10 of the Kerala General sales Tax Act, 1963 (15 of 1963), the Government of Kerala having considered it necessary in the public interest so to do hereby make an exemption in respect of the tax payable by Thalssery Social Service Society on the turnover of sale of products manufactured by the society during the period from 29th July 1996 to 7th June 2002.

          Tax if any already collected shall be paid over to Government and tax if any already paid shall not be refunded.

                                                    By order of the Governor,

                                                                        P.Mara Pandiyan,

                                                                           Secretary to Government

Explanatory Note

          (This does not form part of the Notification, but is intended to indicate its general purport)

          The Government have decided to exempt Thalassery Social Service Society from payment of Sales Tax during the period from 29th July 1996 to 7th June 2002 on condition that tax if any, collected by them should be remitted to Government

          This Notification is intended to achieve the above object.

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.83/2005/TD              Dated, Thiruvanathapuram, 4th May 2005

SRO No. 474/2005. - In exercise of the powers conferred by section 10 of the Kerala General Sales Tax Act, 1963 (15 of 1963), the Government of Kerala having considered it necessary in public interest so to do, hereby make the following amendments to the notification issued under G.O (P) No.47/2005/TD. Dated 31st march, 2005 and published as SRO No.319/2005 in the Kerala Gazette Extraordinary No. 683 dated 31st march 2005, namely: -

                                        AMENDMENTS

In said notification:-

(1)            After sub-clause (ii) of Clause (2), the following sub-clause shall be inserted, namely: -

“(iii) On the turnover of sale of petroleum products coming under serial number (1) of the schedule to the Act, to Administrator of Union Territory of Lakshadweep, Laccadive Co-operative Marketing Federation, Kozhikode. Lakshadweep Harbour Works and any dealer rcognised by the Administrator of Union Territory of Lakshadweep for the use in the Union Territory of Lakshadweep, from the rates specified against such goods in the schedule to the Act to four per cent, subject to the condition that the seller shall file a certificate in Annexure III issued by the purchaser”

(2)            After Annexure II of the following Annexure shall be inserted         

namely: -

        “ANNEXURE III”

CERTIFICATE

(To be issued by the purchaser in duplicate)

[For concessional rate of tax on the purchase of goods coming under the schedule to the Kerala General sales Tax Act, 1963, vide sub-clause (iii) of clause (2) of S.R.O 319/05]

This is to certify that we have purchased the goods described herein from M/S….(Name and full address of the seller) holding registration number (here enter the sellers registration number) during the month/financial year as per the particulars given below.

The said goods are intended for use in the Union Territory of Lakshdweep only.

Certified further that I/We have been recognized by administrator, Union territory of Lakshadweep for effecting sales of the said commodities in the Union Territory of Lakshadweep as per order No……………….(in the case of dealers only)

We also hereby undertake to pay over to Government the amount of tax concession received by us in case we fail to utilize the goods purchased for the purpose declared.

Particulars of Purchase

Sl.No.

Number and date of sale bill/invoice issued by the selling dealer

Details of goods

Quantity

Value

(1)

(2)

(3)

(4)

(5)

         

   Signature and Name of Authorized Signatory

                                                       Name and Address of the purchaser

Place

Date                                                   (seal)

          This notification shall be deemed to have come into force on the 1st day of April 2005. Tax, if any already collected shall be paid over to Government and tax if any, already paid shall not be refunded

                                                    By order of the Governor,

                                                                        P.Mara Pandiyan,

         Secretary to Government

Explanatory Note

          (This does not form part of the notification, but is intended to indicate its general purport)

          Government have decided to continue the concessional rate of tax on the turnover of sale of petroleum products coming under Kerala General sales Tax act, 1963 for use in the Union territory of Lakshadweep.

          This notification is intended to achieve the above object.

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.97/2005/TD              Dated, Thiruvanathapuram, 23rd May 2005

S.R.O No.536/2005:- In exercise of the powers conferred by Section 10 of the Kerala General sales Tax act 1963(15 of 1963), the Government of Kerala having considered it necessary in the public interest so to do, hereby make the following amendment to the notification issued under G.O(P) No.47/2005/TD dated 31st March 2005 and published as S .R.O No.319/05 in the Kerala Gazette Extraordinary No.683 dated 31st March, 2005, namely:-

AMENDMENT

          In the said notification, after sub clause (ii) of clause (1) the following sub clause shall be inserted namely:

(iii) by oil companies referred to in the Explanation to sub-section (1) of section 5 of the Kerala General Sales Tax Act,1963, other than Kochi refineries Ltd. under clause (c) of sub-section(1) of section 5A of the said Act on the purchase of goods specified in serial number 1 of the Schedule to the Act, from the Kochi Refineries Ltd.”

                    This notification shall be deemed to have come into force on the first day of April, 2005.

                                                    By order of the Governor,

                                                                      P.Mara Pandian,

Secretary to Government

Explanatory Note

          (This does not form part of the notification but is intended to indicate its general purport)

          Government has decided to continue exemption on the tax payable by oil companies other than Kochi Refineries Ltd. under section 5A(i) (c) of the Kerala General Sales Tax Act, 1963 in respect of the purchase of petroleum products specified in serial number 1 of the schedule to the said Act from the Kochi refineries Ltd.

          This notification is intended to achieve the above object.

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.126/2005/TD         Dated, Thiruvanathapuram, 25th August 2005

S.R.O No.821/2005: - In exercise of the powers conferred by section 10 of the Kerala General sales Tax act, 1963(15 of 1963) the government of Kerala having considered it necessary in the public interest so to do, hereby make a reduction in the rate of tax payable under the said act-

1)    by Canteen stores Department on the sales turnover of foreign liquor falling under sub entries(i) and (ii) of serial number 2 of the schedule to the Act to 55% and;

2)    by Military, Naval, air force and NCC Canteens and Canteen stores Department in respect of turnover tax payable on the turnover of foreign liquor under sub-section (2) of Section 5 of the Act to 1%.

This notification shall be deemed to have come into force on the 19th day of August 2005.

Tax, if any, collected shall be paid over to the Government and tax, if any, already paid shall not be refunded.

By order of the Governor,

                                                            P.Mara Pandian,

Secretary to government

Explanatory Note

       (This does not form part of the Notification, but is intended to indicate its general purport)

      Government have decided to reduce the rate of tax, payable under sub-section (1) of section 5 of the Kerala General sales Tax Act, 1963(Act 15 of 1963) on the turnover of sale of foreign liquor falling under sub entries (i) and (ii) of serial number 2 of the Schedule to the said Act to 55% and the turnover tax payable under sub-section 5 of the act to 1% from the rates specified in the Act in respect of Military, Naval, air force and NCC Canteens and Canteen Stores Department.

      This notification is intended to achieve the above object.

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.132/2005/TD      Dated, Thiruvanathapuram, 8th September 2005

SRO No.883/2005- In exercise of the powers conferred by Section 10 of the Kerala General Sales Tax Act, 1963(15 of 1963) the Government of Kerala having considered it necessary in the public interest so to do, hereby make the following amendment to the notification issued in G.O (P) No.47/2005/TD dated 31st March, 2005 and published as S.R.O No.319/2005 in the Kerala Gazette Extraordinary No.683 dated 31st march 2005. Namely: -

AMENDMENT

          In the said notification in clause (2) in sub-clause (1) in items (b) and (d) for the figures 24% and 28%, the figures 22.42% and 26.04% shall respectively be substituted.

          Excess Tax, if any, collected shall be paid over to Government and tax if any, paid shall not be refunded.

          This notification shall be deemed to have come into force on the 7th September 2005.

By order of the Governor,

                                                                      P.Mara Pandiyan,

                   Secretary to Government

Explanatory Note

          (This does not form part of the notification, but is intended to indicate its general purport)

                    Consequent to the like in the price of the petrol and diesel with effect from 7.9.2005, Government have decided to reduce the rate of tax on High speed Diesel Oil and Petrol other than Naphtha under the Kerala General Sales Tax Act, 1963.

This notification is intended to achieve the above object.

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.138/2005/TD         Dated, Thiruvanathapuram, 3rd October 2005

SRO No.918/2005- In exercise of the powers conferred by Section 10 of the Kerala General Sales Tax Act, 1963(15 of 1963) the Government of Kerala having considered it necessary in public interest so to do, hereby make an exemption to all Co-Operative Societies and Service Co-Operative Societies and Service Co-Operative banks that were engaged in the price support/market intervention operations of the State Government during the period from 1st April 1996 to 31st 2000 from remittance of purchase tax and sales tax on paddy and coconut procured by them under the scheme during the said period. 

          Tax, if any, collected shall be paid over to Government and tax if any, paid shall not be refunded.

By order of the Governor,

                                                                      P.Mara Pandiyan,

                  Secretary to Government

Explanatory Note

          (This does not form part of the notification, but is intended to indicate its general purport)

                    The Government have decided to allow exemption to all co-Operative Societies and service Co-Operative Banks that were engaged in the price support/market intervention operations of the State Government during the period from 1st April 1996 to 31st March 2000 from remittance of purchase tax and sales tax on the paddy and coconut procured by them under the scheme during the said period.

This notification is intended to achieve the above object.

\

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.144/2005/TD       Dated, Thiruvanathapuram, 20th October 2005

SRO No.968/2005- In exercise of the powers conferred by Section 10 of the Kerala General Sales Tax Act, 1963(15 of 1963) the Government of Kerala having considered it necessary in public interest so to do, hereby exempt the   tax payable on the turnover of sales of prefabricated shelters supplied to Indian Army Station Headquarters, Trivandrum for Tsunami victims at Azheekkal Fisheries Harbour subject to the condition of production of certificates either from the Station Headquarters or the revenue authorities , stating that the goods in question are solely used for construction works at Azheekkal Fisheries Harbour in connnection with Tsunami-Rehabilitation Programme.

By order of the Governor,

                                                                     P.Mara Pandiyan,

                  Secretary to Government

Explanatory Note

          (This does not form part of the notification, but is intended to indicate its general purport)

                    The Government have decided to give exemption from payment of tax on the turnover of sales of prefabricated shelters supplied to Indian Army Station Headquarters, Trivandrum in connection with rehabilitation programmes of Tsunami victims at Azheekkal Fisheries Harbour.

This notification is intended to achieve the above object.

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.140/2005/TD       Dated, Thiruvanathapuram, 13th October 2005

SRO No.941/2005- In exercise of the powers conferred by Section 10 of the Kerala General Sales Tax Act, 1963(15 of 1963) the Government of Kerala having considered it necessary in public interest so to do, hereby make an exemption in respect of tax payable under the said Act on the sales turnover of coconut oil produced out of copra procured by National agriculture Co-operative marketing Federation, during the period from 1st day of April, 2001 to 31st day of March 2002.

          Tax, if any already collected shall be paid over to Government and tax, if any already paid shall not be refunded.

By order of the Governor,

                                                                      P.Mara Pandiyan,

                  Secretary to Government

Explanatory Note

          (This does not form part of the notification, but is intended to indicate its general purport)

                    In order to help farmers in Kerala who adversely affected by the abnormal fall in price of copra the Government of Kerala has decided to exempt coconut oil produced out of copra procured by National agriculture Co-Operative Marketing Federation during the period from 1st April 2001 to 31st March 2002 from payment of tax

 

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.88/2005/TD             Dated, Thiruvanathapuram, 9th May 2005

S.R.O No.478/2005:- In exercise of the powers conferred by clause(xi) of Section 2 of the Kerala Value Added Tax Act, 2003(Act 30 of 2004),Government of Kerala, hereby notify the Assistant Commissioners and Commercial Tax Officer appointed under sub-section (3) of section 3 of the Kerala Value Added Tax Act, 2003 as Registering Authority for the purpose of the said Act with effect from 1st April 2005.

                                                    By order of the Governor,

                                  P.Mara Pandian,

Secretary to Government

Explanatory Note

(This does not form part of notification, but is intended to indicate its   general purport)

     Government have decided to notify the Assistant Commissioners and Commercial Tax Officers of the Commercial Taxes Department as Registered Authorities for the purpose of Kerala Value Added Tax Act, 2003 (Act30 of 2004)

 

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.70/2005/TD              Dated, Thiruvanathapuram, 4th May 2005

SRO No.391/2005. - In exercise of the powers conferred by section 20 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994), the Government of Kerala hereby make the following further amendments to the Schedule to Kerala Tax on Entry of Goods into Local Areas Act, 1994 namely: -

                                        AMENDMENTS

In the schedule after serial number 66 the following serial number and entry shall be added namely: -

          “67 Paper bags”

          This notification shall come into force at once.

By order of the Governor,

                                                                        P.Mara Pandiyan,

Secretary to Government

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport)

          Government have decided to levy entry tax on paper bags by incluiding the same in the schedule to the Kerala Tax on Entry of Goods into Local Areas Act, 1994,in order to prevent inter-state smuggling.

          This notification is intended to achieve the above object.

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.105/2005/TD            Dated, Thiruvanathapuram, 3rd June 2005

S.R.O.No.409/2005:-In exercise of the powers conferred by section 12 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994(15 of 1994) the Government of Kerala having considered it necessary in the public interest so to do, hereby make the following further amendments to the Notification issued under G.O (P) No.102/03/TD dated 2003 and published as S.R.O No.583/03 in the Kerala Gazette Extraordinary No.1127 dated 26th June 2003, namely:-

Amendment

          In the said notification in Schedule II, after serial number 19 in column 1 and entries against it in column (2), (3) and (4) the following serial number and entries shall, respectively be added namely: -

          “20 Any importer            Computers         which is gifted to

                                                                       Government Lower Primary

                                                                       Schools in the State”

                                                                                         By order of the Governor,

                                                                        P.Mara Pandiyan,

Secretary to Government

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport)

          Government have decided to exempt in public interest the Computers gifted to Government Lower Primary schools from payment of entry tax.

          This notification is intended to achieve the above object.

GOVERNMENT OF KERALA

Taxes (B) Department

NOTIFICATION

G.O (P) No.96/2005/TD              Dated, Thiruvanathapuram, 23rd May 2005

S.R.O No.535/2005: - In exercise of the powers conferred by clause (xi) of Section 12 of the Kerala Tax on Entry of Goods into Local areas act, 1994 (15 of 1994) the Government of Kerala having considered it necessary in the public interest so to do here by make the following further amendment to the notification issued in G.O (P0 No.102/03/TD dated 25th June 2003 and published as S.R.O No.583/03 in the Kerala gazette Extraordinary No.1127 dated 26th June 2003, namely: -

AMENDMENT

In the said notification, in schedule II-

(a) against serial 9 in column I, and entries against it in column 3, after item number 8 the following serial number and entries shall be inserted namely: -

“9 Timber”

(b)          against serial number 10, in column I for the existing entries against it in column 3, the following entries shall be substituted, namely:-

“Any goods other than timber”

(c) the serial number 16 in column I and the entries against it in column(2),(3) and (4) and to annexure shall be omitted

This notification shall come into force at once.

By order of the Governor,