| THE
KERALA VALUE ADDED TAX ACT, 2003
TABLE
OF CONTENTS
(click the chapters for getting the relevant
sections)
|
| SECTIONS |
DESCRIPTION |
| CHAPTER
- I
|
| 1 |
Short
title, extent and commencement |
| 2 |
Definitions |
| CHAPTER
- II
AUTHORITIES,
APPELLATE TRIBUNAL AND SETTLEMENT COMMISSION |
| 3 |
Commercial
Tax Authorities |
| 4 |
Appellate
Tribunal |
| 5 |
Settlement
Commission |
| CHAPTER
– III
INCIDENCE
AND LEVY OF TAX |
| 6 |
Levy
of tax on sale or purchase of goods |
| 7 |
Trade
discount etc. deemed to be sale in certain cases |
| 8 |
Payment
of tax at compounded rates |
| 9 |
Burden
of proof |
| 10 |
Deduction
of tax at source |
| 11 |
Input
Tax Credit |
| 12 |
Special
rebating in certain cases |
| 13 |
Refund
of input tax in the case of export or interstate
sale |
| 14 |
Reimbursement
of tax |
| CHAPTER
- IV
|
| 15 |
Registration
of dealers |
| 15A |
Compulsory
Registration |
| 16 |
Procedure
for registration |
| 17 |
Security
to be furnished in certain cases |
| 18 |
Suspension
of registration in certain cases |
| 19 |
Issue
of permits |
| 19A |
Issue
of Green Card |
| CHAPTER
- V
|
| 20 |
Filing
of returns |
| 21 |
Self
assessment |
| 22 |
Assessment
in case of non-filing of return and filing of
defective return |
| 23 |
Visit
to dealer's premises and audit of accounts and
other records by audit officers |
| 24 |
Audit
assessment |
| 25 |
Assessment
of escaped turnover |
| 26 |
Protective
assessment |
| 27 |
Assessment
of legal representatives |
| 28 |
Liability
of firms |
| 29 |
Firm
dissolved or business discontinued |
| 30 |
Collection
of tax by dealers |
| 31 |
Payment
and recovery of tax |
| 32 |
Deferment
of tax payable by Industrial Units |
| 33 |
Special
powers of Assistant Commissioners under Revenue
Recovery Act. |
| 34 |
Recovery
of penalty |
| 35 |
Further
mode of recovery |
| 36 |
Recovery
of tax when business is transferred |
| 37 |
Certain
transfers to be void |
| 38 |
Tax
payable to be first charge on the property |
| 39 |
Liability
of Directors of a Private Company |
| CHAPTER
- VI
INSPECTION
OF BUSINESS PLACES AND ACCOUNTS
AND ESTABLISHMENT
OF CHECK POSTS
|
| 40 |
Maintenance
of true and correct accounts by dealers |
| 40A |
Issuance
of sale bill by dealers |
| 41 |
Credit
notes and debit notes |
| 42 |
Audit
of accounts and certification of returns |
| 43 |
Power
of Survey |
| 44 |
Power
to order production of accounts and powers of
entry, inspection etc. |
| 45 |
Purchase
of goods to prevent under valuation |
| 46 |
Establishment
of check post and documents to be carried with
the goods |
| 47 |
Procedure
for inspection of goods in transit |
| 48 |
Transit
of goods through the State and issue of transit
pass |
| 49 |
Confiscation
by Authorized officers in certain cases |
| 49A |
Police
Assistance for inspection, search and seizure |
| 50 |
Procedure
as to perishable goods seized under section
49 |
| 51 |
Possession
and submission of certain records by owners
etc., of vehicle and vessels |
| 52 |
Forwarding
agency, etc., to submit returns |
| 53 |
Banks
to submit returns |
| 54 |
Warehousemen
and banks to furnish details |
|
CHAPTER - VII
|
| 55 |
Appeals
to the Deputy Commissioner (Appeals) |
| 56 |
Powers
of revision of the Deputy Commissioner suo motu |
| 57 |
Power
of revision of Deputy Commissioner on application |
| 58 |
Powers
of revision of the Commissioner suo-motu |
| 59 |
Power
of revision of the Commissioner on application |
| 60 |
Appeal
to the Appellate Tribunal |
| 61 |
Filing
of application for settlement of cases |
| 62 |
Appeals
to the High Court |
| 63 |
Revision
by the High Court |
| 64 |
Appeals,
petitions and applications to the High Court
to be heard by a Bench of not less than two
judges |
| 65 |
Fee
for interlocutory petitions |
| 66 |
Power
to rectify any error apparent on the face of
the record |
| CHAPTER
- VIII
|
| 67 |
Imposition
of penalty by authorities |
| 68 |
Penalty
for default of payment of tax |
| 69 |
Penalty
for transport of goods without records |
| 70 |
Penalty
for prevention or obstruction of survey, inspection
etc |
| 70A |
Penalty
for non-issuance of sale bill |
| 71 |
Punishment
for submitting untrue return etc |
| 72 |
Penalty
for illegal collection of tax |
| 73 |
Punishment
for abetment |
| 74 |
Composition
of offences |
| 75 |
Offences
by Companies |
| CHAPTER
- IX
|
| 76 |
Courts
not to set aside or modify assessments except
as provided in this Act |
| 77 |
Bar
against attachment in certain cases |
| 78 |
Assessment
etc., not to be questioned in prosecution |
| 79 |
Bar
of certain proceedings |
| 79A |
Bar
against attachment in certain cases |
| 80 |
Limitation
for certain suits and prosecutions |
| 81 |
Power
to summon witnesses and cause production of
documents |
| 82 |
Notice
to obtain information |
| 83 |
Admissibility
of micro films, facsimile copies of documents
and computer print out as documents and as evidence |
| 84 |
Presumption
as to documents in certain cases |
| 85 |
Prohibition
of disclosure of particulars produced before
commercial tax authorities |
| 86 |
Persons
entitled to appear before authority |
| 87 |
Rounding
off of turnover, tax etc |
| 88 |
Service
of notice |
| 89 |
Refunds |
| 90 |
Power
to withhold refund in certain cases |
| 91 |
Appropriation
of payment |
| 92 |
Power
to make rules |
| 93 |
Power
to amend Schedules |
| 94 |
Power
of Commissioner to issue clarification |
| 95 |
Change
of an incumbent of an office |
| 96 |
Time
limit for disposal of appeal or revision |
| 97 |
Power
to remove difficulties |
| 98 |
Kerala
General Sales Tax Act, 1963(15 of 1963) to have
limited application. |
