(ix)
any contractor, and
(x)
any State Government, Central Government, or Government
of any Union Territory or any department thereof
or any local authority/autonomous body,
shall
get himself registered under this Act, irrespective
of the quantum of his total turnover.
(3) Notwithstanding anything contained in the foregoing
sub-sections, an authorized retail or wholesale distributor
dealing exclusively in rationed articles under the Kerala
Rationing Order, 1966, shall not be liable to get himself
registered under this Act.
(4) The burden of proving that a dealer is not liable
to be registered under this Act shall lie on that dealer.
(5) Where a dealer whose total annual turnover is less
than the limit specified under sub-section (1) and does
not fall under any of the categories mentioned in sub-section
(2) gets himself registered under this section, he shall,
notwithstanding anything to the contrary contained in
section 6, be liable to pay tax on his sale or purchase
of goods as provided in this Act whatever be his total
turnover.
16.
Procedure for registration. - (1) An application
for registration shall be made to such authority, in
such manner and within such period as may be prescribed
and shall be accompanied by a fee as specified in the
table below: -
TABLE
| Where
the total turnover is less than five lakhs rupees |
Five
hundred rupees |
| Where
the total turnover is five lakh rupees and above
but is less than ten lakh rupees |
Seven
hundred and fifty rupees |
| Where
the total turnover is ten lakh rupees and above
but is less than fifty lakh rupees |
One
thousand rupees plus Twenty-five rupees for
each lakh or part thereof above ten lakh |
| Where
the total turnover is fifty Lakh rupees and
above |
Two
thousand rupees plus fifty rupees for each lakh
or part thereof above fifty lakh, so however
that the total registration fee shall not exceed
twenty thousand rupees. |
.
Provided that a dealer getting registered under clause
(ii) of sub-section (2) of section 15 shall not be required
to pay the registration fee specified in this sub-section;
but only the fee for renewal of registration specified
under sub-section (7):
Provided
further that where the dealer is an authorized retail
or wholesale distributor of rationed articles under
the Kerala Rationing Order, 1966, his total turnover
for the purpose of this sub-section shall not include
the turnover in respect of such goods:
Provided
also that in the case of a casual trader, the minimum
registration fee to be paid shall be one thousand five
hundred rupees and the registration shall be valid for
a period of three months from the date of issue of the
certificate.
Provided
also that where a dealer liable to get registered under
sub-section (1) of section 15 is also liable to get
registered under the provisions of the Kerala General
Sales Tax Act, 1963 (15 of 1963), notwithstanding anything
contained in the said Act, he shall not be required
to pay the fee prescribed under the provisions of the
said Act for the year if he has paid the fee specified
under this section for the said year for the total turnover
both under this Act and also under the said Act.
(2)
If the prescribed authority after making such enquiries
as it may consider necessary, is satisfied that the
application is in order and that the particulars furnished
therein are correct, it shall register the applicant
and issue to him a certificate of registration in the
prescribed form.
(3)
The registering authority shall dispose of the application
for registration received under sub-section (1), within
thirty days from the date of receipt of the application.
(4)
Where a dealer has more than one place of business,
the registration certificate shall cover all such place
of business. The registering authority shall issue
such number of certified copies of the registration
certificate to the dealer for exhibition at each of
his places of business and the dealer shall pay a fee
of one hundred and fifty rupees for each of such certified
copy.
(5)
No fee specified above shall be payable by any State
Government, Central Government or Government of any
Union Territory or any department thereof or any local
authority.
(6)
The dealer shall exhibit the certificate of registration
granted under sub-section (2) at the place of business
mentioned therein. Where the dealer has more than one
place of business, he shall exhibit the certificate
of registration at the principal place of business mentioned
therein and a certified copy thereof granted under sub-section
(4) at every other place of business within the State
mentioned in the certificate of registration.
(7)
A certificate of registration issued under sub-section
(2) shall be valid for a year and shall be renewed from
year to year on payment of the fee specified below:
(a)
dealer who is not an importer : Five hundred rupees
(b)
others : One thousand five hundred
rupees.
(8)
A dealer registered under sub-section (1) of section
15 shall be entitled to have his registration cancelled
if he is able to prove to the satisfaction of the registering
authority that his turnover in each of the two consecutive
years immediately preceding the application was less
than the limits mentioned in that sub-section.
(9)
If any dealer registered under this Act has committed
the offence of evasion of tax for more than once during
an year, the registering authority may, for the reasons
to be recorded in writing, cancel the registration of
such dealer.
(10)
Notwithstanding anything contained in sub section (9)
the registering authority shall have power, for good
and sufficient reasons, to cancel, modify or amend any
registration certificate issued by it.
(11)
No application for registration nor renewal under this
section shall be refused and no order under sub-section
(9) or (10) shall be made, unless the dealer concerned
has been given an opportunity of being heard.
(12)
When a dealer has ceased to do business in any year,
and gives notice of that fact to the registering authority,
he shall not be liable to pay any registration fee from
the commencement of the following year unless he resumes
business.
(13)
(i) Any dealer conducting exhibitions, exchange melas
or any prize schemes for sales promotion, shall obtain
a written permission from the assessing authority, with
whom he is registered as a dealer on payment of a fee
of five hundred rupees. The assessing authority may
issue such permission in such form and subject to such
conditions as may be prescribed. The dealer to whom
the permission is issued shall exhibit the same at a
conspicuous place where the exhibition or exchange mela
or prize scheme is conducted.
(ii)
The owner of the premises (not being the regular business
place of the dealer) where the exhibition, exchange
mela or any prize schemes for sales promotion are conducted
shall obtain a copy of the permission issued by the
assessing authority under clause (i) and intimate the
assessing authority concerned the particulars regarding
the period during which the mela is conducted, the dealer
conducting the mela and the conditions subject to which
the premises are leased out for the conduct of such
exhibition, exchange mela or prize schemes and any other
relevant information. Where the owner of the premises
fails to do so, he shall be jointly and severally liable
for any tax that may become due on the sales of goods
made in such exhibition, exchange mela or any prize
schemes.”
(14)
Every registered dealer shall be issued an electronic
identity card on payment of five hundred rupees and
subject to such conditions as may be prescribed. Add
on cards may be issued to a dealer on payment of two
hundred and fifty rupees per card. The maximum number
of add-on cards that may be issued to a dealer shall
not exceed three.
(15)
Where a certificate of registration or an electronic
identity card issued under this section is lost, a duplicate
certificate may be issued on payment of One hundred
rupees in the case of registration certificate and two
hundred and fifty rupees in the case of electronic identity
card, subject to such conditions as may be prescribed.
SEE RELEVANT
RULES
17.
Security to be furnished in certain cases - (1)
Where the registering authority has reasons to believe
that a dealer is likely to make default in payment of
tax or other amount due under this Act, he may, by order
in writing, demand security from the dealer for an amount
not exceeding one half of the tax, payable on the turnover
of the dealer for the year as estimated by the registering
authority.
(2)
Notwithstanding anything contained in sub-section (1),
the registering authority may, at the time of registration,
demand security by order in writing, from every dealer
effecting first sale of goods within the State, an amount
not exceeding one half of the tax payable on the turnover
of the dealer for the year as estimated by the registering
authority.
Provided
that the registering authority shall have the power
to demand at any time additional security if such authority
has reason to believe that the turnover estimated under
sub-sections (1) or (2) was too low.
Provided
further that no security or additional security shall
be demanded under this sub-section from a dealer falling
under clause (ii) of sub-section (2) of section 15.
(3) The dealer from whom security or additional
security is demanded shall furnish it within the prescribed
time and in the prescribed manner.
(4) Where a dealer getting registered
under section 15 had furnished any security in accordance
with the provisions of the Kerala General Sales Tax
Act, 1963 (15 of 1963) notwithstanding anything to the
contrary contained in this Act the security furnished
under the provision of the said Act shall be deemed
to have been furnished under the provisions of this
Act
SEE RELEVANT
RULES
18.
Suspension of registration in certain cases - (1)
Notwithstanding anything contained in any other provisions
of this Act, the Deputy Commissioner may, if he is satisfied
that any dealer has violated the condition of a registration
certificate issued to such dealer or that he has violated
any of the provisions of this Act or the rules made
there under or has prevented or obstructed or abetted
the prevention or obstruction of any survey, inspection,
entry, search or seizure by an officer empowered under
this Act, without prejudice to any other action that
may be taken against him under this Act, by order, suspend
the registration of such dealer for such period not
exceeding six months as may be specified in the order.
(2)
Notwithstanding anything contained in sub-section (1)
where a dealer registered under this Act has evaded
tax exceeding one lakh rupees during an year, the Deputy
Commissioner may, without prejudice to any other action
that may be taken against him under this Act, by an
order in writing, suspend, in the manner as may be prescribed,
the Certificate of Registration for a period not less
than six months but not exceeding one year.
(3)
Any dealer who continues the business during the period
of suspension of the registration shall be guilty of an
offence under this Act.
SEE RELEVANT
RULES
19.
Issue of permits - (1) Every registered dealer
who transacts business at places other than his registered
place or places of business or employs a traveling salesman
or representative to transact business as aforesaid,
shall obtain a permit issued under this Act authorizing
himself or permitting him to authorize, the traveling
salesman or representative so to do.
(2)
The entire turnover of business carried on under the
permit shall be included and accounted for by the registered
dealer in his accounts and returns and shall be dealt
with as if it were the turnover of business done by
the registered dealer himself at the registered place
of business.
(3)
Every permit holder shall carry the permit with him
and shall produce it on demand by any officer of the
Commercial Tax Department empowered by the Government
in this behalf. He shall maintain and produce on demand
to any such officer a true and correct account of all
the transactions carried on under the permit and a stock
book showing the quantities of goods held by him, the
quantities disposed of from day to day by sale or otherwise
and the balance on hand at the end of each day.
(4)
An application for the permit referred to in sub-section
(1) shall be made to registering authority, in such
manner and within such period, as may be prescribed,
and shall be accompanied by a fee of one hundred and
fifty rupees.
Explanation:
- A dealer may make a single application for all the
permits required by him together with the fee for each
permit applied for.
(5)
If the registering authority is satisfied that the application
is in order, and that the particulars furnished therein
are correct, it shall issue the permit in the prescribed
form.
(6)
A permit issued under sub-section (5) shall be valid
for a period of one year and shall be renewed from year
to year on receipt of an application from the registered
dealer, accompanied by a fee of one hundred and fifty
rupees;
(7)
The registering authority shall cancel a permit,-
(a) on requisition made in writing by the registered
dealer, or
(b)
on the cancellation of the certificate of registration
(8)
The registering authority may cancel a permit if the
permit holder has contravened any of the terms or conditions
of the permit or any of the provisions of this Act or
the rules made there under.
(9)
No permit shall be cancelled under sub-section (8) unless
the person affected has been given a reasonable opportunity
of being heard.
SEE RELEVANT
RULES
CHAPTER
- V
ASSESSMENT,
RECOVERY OF TAX AND PENALTY
20.
Filing of returns. - (1) Every registered
dealer and every dealer liable to be registered under
this Act shall submit to the assessing authority such
return or returns before such dates and in such manner
and accompanied by such documents as may be prescribed.
(2) In case of a dealer having more than one place of
business, the aggregate turnover of all such places
of business shall, subject to the provisions of sub-section
(3), be taken as the turnover of the business for the
purposes of this Act.
(3) The Commissioner may, on application by the dealer,
treat each of such places of business as a separate
unit for the purposes of levy, assessment and collection
of tax, and thereupon all the provisions of this Act
regarding registration, filing of returns, assessment
and collection of tax shall apply, as if each of such
places of business were a separate unit.
(4)
Where any order is passed by the Commissioner under
sub-section (3), the turnover of each of such places
of business shall be liable to tax irrespective of such
turnover being below the minimum turnover mentioned
in section 6 provided that the total turnover in respect
of all such places of business together shall not be
less than the minimum turnover mentioned in section
6.
SEE RELEVANT
RULES
21.
Self assessment: - Where the return submitted
under sub-section (1) of section 20 is in the prescribed
manner and accompanied by the prescribed documents,
the assessment relating to the return period shall,
subject to the provisions of sections 22, 24 and section
25, be deemed to have been completed on the receipt
of such return.
SEE RELEVANT
RULES
22.
Assessment in case of non-filing of return and filing
of defective return: -
(1) Where the return submitted under sub-section
(1) of section
20
is not in the prescribed manner or not accompanied by
the prescribed documents or with incorrect particulars,
the assessing authority shall, after recording its reasons,
reject the return with due notice to the dealer.
Provided
that the payment of any tax declared as payable as per
the
return shall be provisionally accepted.
(2)
A dealer whose return is rejected under sub-section
(1) may, file a fresh return curing the defects in such
manner and with in such time as may be prescribed file
a fresh return curing the defects in such manner and
accompanied by such documents as provided under sub-section
(1) of section 20 together with proof of payment of
interest on the tax payable at the rates provided under
section 31 for the period from the due date of filing
of return till the date of filing of such fresh return.
On the receipt of such return by the assessing authority,
the assessment for the return period shall, subject
to the provisions of section 24 and section 25, be deemed
to have been completed.
(3)
If any dealer fails to submit any return as provided
under sub-section (1) of section 20 or files incorrect
return and fails to file a fresh return as provided
under sub-section (2), the assessing authority shall
estimate the turnover of the return period and complete
the assessment to the best of its judgment.
(4)
No assessment under subsection (3) of this section shall
be completed without affording the dealer an opportunity
of being heard.
(5)
On receipt of the notice under sub-section (4), if the
dealer files a return for the return period as provided
under subsection (1) of section 20 and accompanied by
proof of payment of tax payable and interest on this
amount from the due date for filing of return till the
date of filing of return at the rates specified in section
31 and double the amount of interest so due as penalty
the assessing authority shall drop the proposal for
assessment under sub-section (3) and the assessment
for the return period shall be deemed to have been completed
on receipt of such return.
(6)
Any assessment, levy and collection of tax under this
Act shall be in such manner as may be prescribed.
(7)
Notwithstanding anything contained in any other provision
of this Act, no appeal shall lie against the assessment
completed under subsection (3) of this section unless
the dealer has paid the entire tax assessed.
Explanation:
for the purposes of this section and section 21, a return
shall be deemed to have been received as and when the
assessing authority acknowledges the receipt of the
return in such manner as may be prescribed.
SEE RELEVANT
RULES
Click
to Continue
|
