The following Act of the Kerala State Legislature is hereby published for general information. The Bill as passed by the Legislative Assembly received the assent of the Governor on the 1st day of January, 2015.

By order of the Governor,

C. Remani,

Special Secretary (Law).

ACT 1 OF 2015

EXTRACT OF THE KERALA TAXATION LAWS (AMENDMENT) ACT, 2014

An Act further to amend the Kerala Stamp Act, 1959, the Kerala Plantation Tax Act, 1960, the Kerala Land Tax Act, 1961, the Kerala General Sales Tax Act, 1963, the Kerala Motor Vehicles Taxation Act, 1976, the Kerala Tolls Act. 1976, the Kerala Value Added Tax Act, 2003 and the Kerala Finance Act, 2008.

Preamble - Whereas, it is expedient further to amend the Kerala Stamp Act, 1959, the Kerala Plantation Tax Act, 1960, the Kerala Land Tax Act, 1961, the Kerala General Sales Tax Act, 1963, the Kerala Motor Vehicles Taxation Act, 1976, the Kerala Tolls Act, 1976, the Kerala Value Added Tax Act, 2003 and the Kerala Finance Act, 2008, for the purposes hereinafter appearing;

Be it enacted in the Sixty-fifth Year of the Republic of India as follows:-

1. Short title and commencement.

(1) This Act may be called the Kerala Taxation Laws (Amendment) Act, 2014.

(2) Clause (a) of sub-section (2) of section 8 shall be deemed to have come into force on the 3rd day of September, 2014, sections 3 and 4 shall be deemed to have come into force on the 30th day of September, 2014, section 5, sub-section (1) and clause (b) of sub-section (2) of section 8 and section 9 shall be deemed to have come into force on the 8th day of October, 2014, section 7 shall be deemed to have come into force on the 30th day of October, 2014, sub-section (1) of section 2 and section 6 shall be deemed to have come into force on the 13th day of November, 2014 and the remaining sections shall come into force at once.

8. Amendment of Act 30 of 2004.-

In the Kerala Value Added Tax Act, 2003 (30 of 2004),-

(1) in clause (a) of sub-section (1) of section 6, in the Table, against serial number 1, under the heading "Rates of tax in percentage" in column (4), for the figure "22", the figure "30" shall be substituted;

(2) in section 8,-

(a) in clause (a),-

(i) in sub-clause (i), for the words, figures and brackets "six per cent of the whole contract amount along with tax under sub-section (2) of section 6", the words "seven per cent of the whole contract amount" shall be substituted;

(ii) in the proviso to sub-clause (i), for the words, figures and brackets "four per cent of the whole contract amount along with tax under sub-section (2) of section 6". the words "five per cent of the whole contract amount" shall be substituted;

(iii) in sub-clause (ii), for the words figures and brackets "at three per cent of the whole contract amount along with tax under sub-section (2) of section 6", the words "at the rate of four per cent of the whole contract amount" shall be substituted;

(iv) the fourth proviso to sub-clause (ii) shall be omitted.

(b) in clause (h), for the figure "20", the figure "30" shall be substituted.

9. Amendment of Act 21 of 2008.-

In the Kerala Finance Act, 2008 (21 of 2008),

in section 6-

(a) for sub-section (2A), the following sub-section shall be substituted, namely:-

"(2A) (a) There shall be levied and collected from the. Kerala State Beverages (Manufacturing and Marketing) Corporation Limited, a cess, on the tax payable by them under clause (b) of sub-section (1) of section 5 of the Kerala General Sales Tax Act, 1963 (15 of 1963),-

(i) at the rate of One per cent, to be called a Medical Cess to fulfill the commitment of the Government to provide generic medicine free of cost to the patients of the Government Hospitals, who are not income tax payers;

(ii) at the rate of five per cent, to be called a Rehabilitation Cess to fulfill the commitment of the Government to provide for rehabilitation of bar hotel workers who had lost employment pursuant to the closure of bar hotels in the State as per Abkari policy;

(b) The cess so collected shall be in addition to the cess collected under sub-section (1).".

(b) in sub-Section (3), for the words "Social Security Cess and the Medical Cess", the words "Social Security Cess, Medical Cess and the Rehabilitation Cess " shall be substituted.

10. Repeal and saving.-

(1) The Kerala Value Added Tax (Amendment) Ordinance, 2014 (21 of 2014), the Kerala Land Tax (Amendment) Ordinance, 2014 (22 of 2014), the Kerala Plantation Tax (Amendment) Ordinance, 2014 (23 of 2014), the Kerala Taxation Laws (Amendment) Ordinance. 2014 (24 of 2014). the Kerala Tolls (Amendment) Ordinance, 2014 (26 of 2014), the Kerala Stamp (Amendment) Ordinance, 2014 (29 of 2014) and the Kerala Motor Vehicles Taxation (Amendment) Ordinance, 2014 (30 of 2014) are hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the Kerala Stamp Act, 1959 (17 of 1959), the Kerala Plantation Tax Act 1960 (17 of 1960), the Kerala Land Tax Act, 1961 (13 of 1961), the Kerala General Sales Tax Act, 1963 (15 of 1963), the Kerala Motor Vehicles Taxation Act, 1976 (19 of 1976), the Kerala Tolls Act, 1976 (6 of 1977), the Kerala Value Added Tax Act, 2003 (30 of 2004) and the Kerala Finance Act, 2008 (21 of 2008) as amended by the said Ordinances shall be deemed to have been done or taken under the said Acts respectively as amended by this Act.