S.R.O.
No:. 325/2005. In exercise of the powers conferred
under sub section (1) of section 46 of the Kerala
Value Added Tax Act, 2003 (30 of 2004) read with Rule
66 of the Kerala Value Added Tax Rules, 2005, the
Government of Kerala hereby direct the setting up
of Checkpost and erection of barricade in the State
of Kerala, with a view to prevent or check evasion
of tax under the Act in the State and for the control
of movement of goods and regulation of passage of
goods across the State border and notify that the
Checkpost already established under Section 29 of
the Kerala General Sales Tax Act read with rule 35
of the Kerala General Sales Tax Rules 1963 shall be
deemed to be the Checkposts notified under the provisions
of the Kerala Value Added Tax Act, 2003 and that the
area and boundaries of the checkpost established
under Kerala General Sales Tax Act, 1963 shall be
deemed to be notified area in relation to the Check
Posts established under the Kerala Value Added Tax,
2003 also.
This
notification shall come into force with effect from
the date of coming into force of the Kerala Value
Added Tax Act, 2003 (30 of 2004).
By
order of Governor,
P. MARA PANDIYAN,
Secretary
to Government.
Explanatory
Note
(This
does not form the part of the notification but is
intended to indicate its general purport)
Government have decided to notify the area and boundaries
of Checkpost under Section 46 read with Rule 66 of
the Kerala Value Added Tax Act with effect from the
date of commencement of the Kerala Value Added Tax
Act, 2003 and to treat the Checkpost already established
under the Kerala General Sales Tax Act and Rules as
those established under the Kerala Value Added Tax
Act 2003 also with effect from such date.
This notification is intended to achieve the above
object.
