JURISDICTION
NOTIFICATIONS
S.R.O. No.245/64.- Under
Sub-section (2) of Section 30 of the Kerala General
Sales Tax Act, 1963 (Act 15 of 1963), the Government
of Kerala hereby authorise all the officers of the
Sales Tax Department of and above the rank of an Assistant
Sales Tax Officer to exercise the powers specified
in Clause (a) and (b) of the said Sub-section (1)
of Section 30 of the said Act are situate. This notification
shall come into force on and with effect from 1-3-1966.
(Notn. Dated 13-8-1964 in K.G.Ex.No.100 dated.13-8-1964).
Notification
under Section 30(1)
S.R.O. No410/87
S.R.O No.1426/94: -In exercise of the powers
conferred by sub-section (2) of Section 3 of the Kerala
General Sales Tax Act, 1963 (15 of 1963), the Government
of Kerala hereby make the following amendments to
the notification 1 issued as GO (MS) No.278/Rev.dated
the 30th March, 1963 published as SRO No.335/63
at pages 1 to 17 of the Kerala Gazette Extra ordinary
No.71 dated the 31st March, 1963 as subsequently
amended, namely:-
AMENDMENT
In
the Schedule to the said notification, under the heading,
“Appellate Assistant Commissioners”,-
(1) Serial No.8 and the entries against
it shall be omitted.
(2) For serial No.15 and the entries against
it, the following shall be substituted, namely:-
“15”.
Additional Appellate Asst. Kozhikode
Throughout the State
Commr.
of Agrl.Income
of tax Kerala”.
and
Sales Tax –1, Kozhikode.
(3)
After Serial No.15, the following shall be inserted,
namely:-
“15A”.
Additional Appellate Asst. Kozhikode
Throughout the State
Commr
of Agrl. Income
of Kerala”.
and
Sales Tax-2, Kozhikode.
This
Notification shall be deemed to have come into force
on the 16th day of October 1992.
Amendment
to SRO No.335/63
S.R.O No.1427/94: - In exercise
of the powers conferred by sub-section (2) of Section
3 of the Kerala General Sales Tax Act, 1963, (15 of
1963) the Government of Kerala hereby make the following
amendments to the Notification I issued in GO (MS)
No.278/Rev.dated the 30th March, 1963 published
as SRO No.335/63 at pages 1 to 17 of the Kerala Gazette
Extraordinary No.71 dated the 31st March,
1963 as subsequently amended, namely: -
AMENDMENT
In
the Schedule to the said notification, - (A) under
the heading “Appellate Assistant Commissioners”
| (1)
after serial No.7, the following shall be inserted,
namely:- |
| “8. |
Additional
Appellate Assistant Commissioner of Agrl. Income
tax and Sales tax, Idukki |
Vandanmedu |
Throughout
the State of Kerala |
| (2)
for serial No.40 and the entries against it
the following shall be substituted, namely:- |
| “10. |
Additional
Appellate Assistant Commissioner of Agrl. Income
tax and Sales tax-I, Ernakulam |
Ernakulam |
Throughout
the State of Kerala |
| (3)
After serial No.10 and the entries against it
the following shall be inserted, namely:- |
| “10A |
Additional
Appellate Assistant Commissioner of Agrl. Income
tax and Sales tax-II, Ernakulam |
Ernakulam |
Throughout
the State of Kerala |
| (4)
After serial No.13 and the entries against it
the following shall be inserted, namely:- |
| “13A |
Additional
Appellate Assistant Commissioner of Agrl. Income
tax and Sales tax, Tirur |
Tirur |
Throughout
the State of Kerala |
| (5)
After serial No.16 and the entries against it
the following shall be inserted, namely:- |
| “16A |
Additional
Appellate Assistant Commissioner of Agrl. Income
tax and Sales tax, Kannur |
Kannur |
Throughout
the State of Kerala |
(6)
Serial No.12, and the entries against it shall be
omitted.
B.
under the heading “Assistant Commissioners of Sales
Tax (Assessment)” serial numbers 43, 45 & 51 and
the relative entries against each shall be omitted.
OFFICERS
APPOINTED U/S 30C(2)
S.R.O No.264/95:- In exercise of the powers
conferred by sub-section (2) of Section 3 and sub-section
(1) of Section 30C of the Kerala General Sales Tax
Act, 1963 (15 of 1963) Government of Kerala, hereby
appoint the following officers to exercise the powers
under sub-section (2) of Section 30C of the said Act
within their respective jurisdiction namely:-
1. Inspecting Asst.
Commissioners
2. Inspecting Asst.
Commissioners (Intelligence)
3. Inspecting Asst.
Commissioners (Investigation Branch)
4. Assistant Commissioners
(Assessment)
Explanatory
Note
(This does not form part of the notification but is
intended to indicate its general purport.) As per
sub-section (1) of Section 30C of K.G.S.T Act, 1963
Govt.have to appoint officers of the Agricultural
Income Tax and Sales Tax Department to exercise the
powers under sub-section (2) of Section 30C of the
K.G.S.T Act within their respective jurisdiction.
The notification is intended to achieve the above
object.
S.R.O No.685/97:- In exercise of the powers conferred
by section 23AA of Kerala General Sales Tax Act, 1963
(15 of 1963) the Government of Kerala hereby appoint
the Inspecting Assistant Commissioners of Sales Tax
Department to exercise the functions of a ‘Collector’
under the Kerala Revenue Recovery Act, 1968 (15 of
1968) for the purpose of recovery of arrears due under
the Kerala General Sales Tax Act, 1963, within their
respective jurisdictions.
(This does not form part of the Notification but is
intended to indicate its general purport). As per
section 23AA of the Kerala General Sales Tax Act,
Government have to appoint any inspecting Assistant
Commissioner of Agricultural Income Tax and Sales
Tax Department to exercise the powers under the said
section for the recovery of any amount due under the
Kerala General Sales Tax Act, 1963. This notification
is intended to achieve the above object. [GO (P) No.107/97/TD
dated.1-9-1997].
S.R.O No.165/98:-In exercise of the powers conferred
by clauses (i), (iv), (x), (xxii) of Section 2 and
sub-section (2) of Section 3 of the Kerala General
Sales Tax Act, 1963 (15 of 1963) and clause (b) of
rule 3 of Kerala General Sales Tax Rules 1963, the
Government of Kerala hereby make the following amendments
to their Notification issued in GO (MS) No.278/Rev.
dated the 30th March 1963 published as
SRO No.335/63 at pages 1 to 17 of Kerala Gazette Extraordinary
No.71 dated 31st March 1963, as subsequently
amended, namely:-
AMENDMENT
In the schedule to the said notification, under the
heading “Deputy Commissioner”.-
1.
for serial number 1 and the entries against it, the
following serial number and entries shall be substituted,
namely:-
“1
Deputy Commissioner of Ernakulam
Throughout the State of
Agricultural Income Tax and
Kerala”.
Sales
Tax (Intelligence), Ernakulam
2.
Against serial number 3 in column 4, the words “and
Pathanamthitta”
shall be omitted;
0
After serial number 3 and the entries against
it, the following serial number and entries shall
be inserted, namely:-
“3A
Deputy Commissioner of Pathanamthitta
Within the Revenue District
Agricultural
Income Tax and
of Pathanamthitta”.
Sales
Tax, Pathanamthitta
1
Against serial No.10 in column 4, the words
“and Malappuram” shall be omitted;
2
After serial number 10 and the entries against
it, the following serial number and entries shall
be inserted, namely:-
“10A
Deputy Commissioner of Malappuram
Within the Revenue Agricultural Income Tax
District of Malappuram”.
and
Sales Tax, Malappuram
Explanatory
Note
(This does not from part of the notification but
is intended to indicate its general purport). As per
GO (Rt) 274/96/TD dated 22-6-1996 Government have
ordered to shift the Office of the Deputy Commissioner
(Intelligence), Agricultural Income Tax and Sales
Tax Department, Thiruvananthapuram to Ernakulam for
effective guidance and supervision of the Intelligence
Wing of the Southern part of the State. As per GO
(Ms) 260/95/TD dated 9-11-1995 the Government have
created one post each of Deputy Commissioner for Pathanamthitta
and Malappuram. In order to co-operate the works of
the different branches of the Department at district
level, jurisdiction under the Kerala General Sales
Tax Act 1963 has to be assigned to the above officers.
This notification is intended to achieve the above
object. [K.G.Ex. No.314 dated 16-2-1995].
AMENDMENT
TO SRO. NO.335/63
S.R.O NO.167/98:- In exercise of the powers
conferred by Section 2 and of Section 3 of the Kerala
General Sales Tax Act; 1963 (15 of 1963) the Government
of Kerala hereby make the following amendments to
their Notification issued in GO (MS0 No.278/Rev. dated
the 30th March 1963 published as SRO No.335/63
at pages 1 to 17 of Kerala Gazette Extraordinary No.71
dated 31st March 1963, as subsequently
amended, namely:-
AMENDMENT
In the schedule to the said notification, under the
heading “Agricultural Income Tax and Sales Tax Officer
(Reserve), Sales Tax Officers (Audit), Sales Tax Officer
(Enquiry), Sales Tax Officers (Recovery)”,-
- Against
serial numbers 4 in column 4, the words “and Pathanamthitta”
shall be omitted.
- After
serial number 6 and the entries against it, the
following serial number and entries shall be inserted,
namely:-
“6A
Agricultural Income Tax and Sales Pathanamthitta
Within the Revenue
Tax
Officer (Reserve), Office of the
District of
Deputy
Commissioner, Agricultural
Pathanamthitta”;
Income
Tax and Sales Tax, Pathanamthitta.
- Against
serial No.22 in column 4, for the words “Districts
of Malappuram and Palakkad” the words “District
of Palakkad” shall be substituted.
- After
serial number 23 and the entries against it, the
following serial number and entries shall be inserted,
namely:-
“23A
Agricultural Income Tax and Sales Malappuram
Within the Tax Officer (Reserve), Office of
Revenue
District of
he
Deputy Commissioner,
Malappuram”;
Agricultural
Income Tax and
Sales
Tax, Malappuram.
- Against
serial number 100 in column 4, for the words “Districts
of Palakkad and Malappuram” the words “District
of Palakkad” shall be substituted;
- After
serial No.100 and the entries against it, the following
serial number and entries shall be inserted, namely:-
“100A
Sales Tax Officer (Enquiry), Malappuram
Within the Revenue
Office
of the Deputy Commissioner,
District of
Agricultural
Income Tax and Sales Tax,
Pathanamthitta”;
Malappuram
Explanatory
Note
(This does not from part of the notification but is
intended to indicate its general purport). As per
GO (MS) No.260/95/TD. dated 9-11-1995 the Government
accorded sanction for setting up to the new District
Offices in the Agricultural Income Tax and Sales Tax
Department in the Pathanamthitta and Malappuram Districts
and Sanctioned interalia one post each of Agricultural
Income Tax and Sales Tax Officer (Reserve) in each
of the Districts and one post of Sales Tax Officer
(Enquiry) in a District. Jurisdiction has to be assigned
to the officers under the Kerala General Sales Tax
Act, 1963. The notification is intended to achieve
the above purpose. [K.G.Ex.No.316 dated 16-2-1998].
AMENDMENT
TO SRO NO.1729/93
S.R.O No.266/96:- 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 amendments to Notification
issued in GO (P) 155/93/TD dated 3rd November,
1993 and published as SRO No.1729/93 in the Kerala
Gazette Extraordinary No.1122 dated the 4th
November 1993, namely:-
AMENDMENT
In the said Notification in clause 5, in item (iii)
of sub-clause (a) the words “in excess of full rated
capacity of the unit prevailing immediately prior
to such diversification, expansion or modernisation”
shall be deleted. This Notification shall be deemed
to have come into force on the 30th day
of July, 1996.
Explanatory
Note
(This does not from part of the notification but is
intended to indicate its general purport). As per
Government notification published as SRO No.558/96
dated 30-7-1996, Government have amended the notification
SRO No.1729/93 by deleting the words “in excess of
full rated capacity of the unit prevailing immediately
prior to such diversification, expansion, or modernisation”
appearing in Clauses 2 (a), (i) and 5 (s) (i) Government
now consider it necessary that the said amendment
should be made applicable to clause 5(a) (iii) of
the Notification SRO No.1729/93 as well. This notification
is intended to achieve the above object. [GO (P) No.50/98/TD
dated.24-3-98] [K.G.Ex.No.490 dated 24-3-98].
S.R.O NO.364/98:-In exercise of the powers conferred
by sub-section (1) of section 29 of the Kerala General
Sales Tax Act, 1963 (15 of 1963), the Government of
Kerala hereby make the following amendment to Notification
No.VII issued under GO (MS) 278/Rev. dated the 30th
March 1963, and published as SRO No.341/63 at pages
21 to 23 of the Kerala Gazette Extraordinary No.71
dated the 31st March 1963, as subsequently
amended, namely:-
AMENDMENT
In the said notification, for serial No.40 and the
entries against it, the following serial number and
entries shall be substituted, namely:-
“40
XL Mattathucaud, Between 46th
and 47th Mannarkkad
Mannarkkad
Kilometre stones on Taluk”
Anakkatty
Road Mannarkkad
Anakkatty
Road at Mattathucaud
Explanatory
Note
(This does not from part of the notification but is
intended to indicate its general purport).Government,
as per GO (Rt) No.38/93/TD dated 18-1-1993 have accorded
sanction for shifting of the Sales Tax Check post
at Anakkatty in Palakkad District to Anamooly and
to abolish the internal checkpost at Pathanapuram
in Malappuram District with effect from 1-4-1993.
In order to assign jursdiction to the shifted checkpost
at Anamooly and to authorise interception and checking
of vehicles at the Checkpost, it has become necessary
to assign jurisdiction to the above checkpost. This
notification is intended to achieve the above object.[K.G.Ex.No.671
dated 30-4-1996] [GO (MS) No.63/98/TD dated 4-4-1998]
S.R.O NO. 539/2000:-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 amendments
to notification issued in GO (M) No. 278/Rev.1 dated
30th December, 1999 and published as SRO
No.335/63 in the Kerala Gazette Extraordinary No.71
dated 31st March, 1963, namely:-
AMENDMENTS
In the Schedule to the said Notification, under the
heading, “Assistant Commissioners of Sales Tax (Assessment)”:-
- against
serial number 29, in column (4), the words “and
Kasaragod” shall be omitted.
- against
serial number 50, in column (4), the words “and
Kasaragod” shall be omitted.
- against
serial number 52, in column (4), the words “and
Kasaragod” shall be omitted.
- after
serial number 52, and the entries against it, the
following serial number and the entries shall be
added, namely:-
| “53 |
Assistant
Commissioner of Sales Tax (Assessment), Sales
Tax Office, Special Circle, Kasaragod. |
Kasaragod |
Within
the Revenue District of Kasaragod |
Explanatory
Note
(This does not form part of the notification but is
intended to indicate its general purport.) As per
GO (Rt.) No.165/98/TD dated 11-3-1998, Government
have accorded sanction for the formation of one Sales
Tax Special Circle Office at Kasaragod and to Shift
one post of Additional Appellate Assistant Commissioner,
Kannur to the newly formed Special Circle Office at
Kasaragod. In order to co-ordinate the works of the
different branches of the department at District level
jurisdiction under KGST Act 1963 has to be assigned
to the above officer. This notification is intended
to achieve the above object. [GO (Ms.) No.80/2000/TD
dated 12-5-2000]
