The Kerala General Sales Tax - Notifications
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Notification G.O.(P) No. 70/2002/TD. (S.R.O. No. 404/2002) dated, 20th May, 2002

In exercise of the powers conferred by section 57 of the Kerala General Sales Tax Act, 1963(15 of 1963), the Government of Kerala, hereby make the following Rules, further to amend the Kerala General Sales Tax Rules 1963, namely :-

RULES

1. Short title and commencement

(1) These rules may be called the Kerala General Sales Tax (Amendment) Rules, 2001.

(2) They shall come into force at once.

2. Amendment of the Rules

In the Kerala General Sales Tax Rules, 1963, - (1) for the heading "APPELLATE TRIBUNAL" under Chapter II the heading "APPELLATE TRIBUNAL AND SETTLEMENT COMMISSION" shall be substituted;

(2) in clause (1a) of rule 4, for the words "Agricultural Income Tax and Sales Tax Department", the words "Commercial Taxes Department" shall be substituted.

(3) after rule 4D, the following rule shall be inserted, namely:-

4E. Settlement Commission.

The settlement commission to be appointed under section 4A of the Act, shall consist of the Chairman and two other Members of whom one shall be an officer of the Commercial Taxes Department not below the rank of commissioner and the other shall be a Chartered Accountant as defined in the Chartered Accountant as defined in the Chartered Accountants Act, 1949 (Central Act 38 of 1949).

(4) in rule 21, -

(a) in sub-rule (7) between the words "crossed cheque or crossed demand draft in favour of the assessing authority" and the words " for the full amount" the words "drawn on any Bank within his local area of jurisdiction" shall be inserted;

(b) after sub-rule (7C), the following sub-rules shall be inserted, namely:-

(7CC) Every dealer in lottery tickets who is liable to pay licence fee under section 5BA shall pay the licence fee by remitting the same in the Treasury and producing Chalan before the assessing authority or by means of crossed cheque or crosses demand draft in favour of the assessing authority and drawn on any bank which is having Treasury transactions situated within the area of jurisdiction of the assessing authority before every draw.

(7D) Every dealer specified in sub-rule (7CC), shall submit return in Form No. 9 showing the total and the taxable turnover for the half year ending 30th September and 31st March, along with statements showing the details of payments of licence fee and other taxes, if any, due under the Act, for each such half year to the assessing authority on or before the 15th day of the month following the respective half year."

(5) in rule 32,

(i) in sub-rule(14B), for the word, figures and letter "Section 27A", the following words, figure, letter and brackets, "Sub-section" (1) of section 27A" shall be substituted;

(ii) after sub-rule (14B), the following sub-rule shall be inserted, namely:-

"(14C) Every dealer who is more than 25 lakhs rupees shall furnish to the assessing authority, the annual return verified and certified by Chartered Accountant of Sale Tax Practitioner referred to in section 55, together with a certificate in form No. 50AA. Along with the return the dealer shall also file a statement in form No.50B."

(6) for sub-rule (4) of rule 38, the following sub-rules shall be substituted, namely:-

"(4) if the appellate authority feels that for the proper disposal of appeal, any records, documents or other evidences produced before it requires further verification the appellate authority may direct the authority, whose order is challenged in appeal , to verify such records, documents or other evidences and give a report within such time as may be specified by it.

(5) The appellate authority shall after giving the appellant a reasonable opportunity of being heard and after taking into account the report mentioned in sub-rule(4), pass such order on the appeal as it thinks fit, subject to the provisions of sub-section (3) of section 34".

(7) In rule 39C after sub-rule (2) the following sub-rule shall be inserted, namely:-

"(3) Any application filed in accordance with sub-rule (1) shall be sidposed of within two weeks from the date of filing of the application."

(8) after rule 41, the following rules shall be inserted namely:-

"41 A. Filing of application for settlement of cases

(1) An application for settlement of a case under sub-section (1) of section 39A shall be made, in quintuplicate in Form No. 52 and shall be verified in the manner specified therein.

(2) The application referred to in sub-rule (1), the verification statement appended thereto, the Annexure to the said application and the Statements and documents accompanying the Annexure shall be signed by the person specified in clauses (a), (b), (c), and (d), to sub-rule (7) of rule 5.

(3) Every application in connection with the settlement of a case shall be accompanied by a fee of Rs. 500 (rupee five hundred only.)

41AA. Disclosure of information in the application for settlement cases

(1) The settlement Commission may, while calling for a report from the Deputy Commissioner under sub-section (4) of section 39A also forwarded a copy of the application flied in Form No. 52 (other than the annexure and the statements and other documents accompanying such Annexure).

(2) Where an order under sub-section (4) of section 39A allowing the application to be proceeded with is made by the settlement commission, the information contained in the Annexure to the application in FormNo:- 52 and in the Deputy Commissioner along with a copy of the said order.

(3) the settlement commission shall maintain necessary registers to record the details of applications for settlement of cases coming before it."

(9) to rule 56, the following shall be added namely:-

And such authorisation shall bear court fee stamp worth Rs. 25 (rupee twenty five only).

(10) for Form No. 27C, the following Form shall be substituted namely:-

"THE KERALA GENERAL TAX RULES, 1963

FORM NO. 27C

Transit pass

(see rule 35B)

SI. No.

Issued to Sri........................................owner/driver/person in charge of vehicle/ vessel No......................................................carrying goods in vehicle/ vessel No.

1. Name & full address of the owner of the vehicle/vessel	:
2. Name & full address of the driver of the vehicle/vessel	:
3. Name & full address of the person (if any incharged of the vehicle/vessel)	:
4. Name & full address with Registration Certificate No. of the consignor	:
5. Name & full address with Registration Certificate No.of the consignee	:
6. Name & full address of importer and details of goods imported.	:
7. The Airport/Seaport through which the goods imported	:
8. Name of the Commercial taxes check post through which the goods will be transported out of the state	:
9. Details of the goods (a) name of goods	:
(b) Quantity	:
(c) Weight	:
(d) Value	:
(e) invoice/saleBill/Delivery Note No.	:
(f) Destination	:

Certified that the above goods are transported through this check post and has been assigned serial number in the vehicle Register kept in this office.

Certified that the above goods have been declared at this officer and the details have been entered in the registered of transit pass" as SI. No...........................

Place :	(Seal)	Signature & Designation of the officer in charge of the first check post of entry of goods/officer issuing transit pass.
Date :
Time :
The above particulars are true, Received 3 copies of the pass signature of the owner/ driver/ person. In charge of vehicle/vessel.

Certified that the above goods have passed through this check post and has been assigned SI. No. ........................in the Vehicle checking Register kept in this office

Place :	(Seal)	Signature & Designation of the Officer in charge of the last check post before exit.
Date ;
Time :

Received the copy pass

Signature of the owner/driver/person in charge of the vehicle/vessel.

Note:- This pass shall be accompanied by the declaration in Form No. 27B and shall be issued in triplicate. The original and duplicate shall be surrendered to the last check post and triplicate to be retained by the owner/driver/person in charge of the vehicle/vessel".

*Strike out whichever is not applicable

(11) after Form No. 50A, the following shall be inserted, namely :-

THE KERALA GENERAL SALES TAX RULES, 1963

FORM NO. 50AA

[See sub-rule (14C) of rule 32]

I/We have to report that I/.we have verified /audited the accounts of ..................................(name and address of the dealer, Registration Certificate No................................) In pursuance of the provisions of section 27A of the Act and I/We annex hereto a copy of my/our/audit* report dated.....................................along with a copy of the audited trading/ Manufacturing and profit and loss account for the year ended on..............................and a copy of the audited relevant Act to be part or annexed to, the profit and loss account and balance sheet.

In my/our opinion and to the best of my/our information and according to the information given to me/us,the particulars given in Form 50B annexed are true and correct.

Explanatory note is annexed on the points on which I/We do not agree.

Place :	Chartered Accountant Sales Tax Practitioner.
Date :

(12) after form no 51 the following shall be added, namely:-

THE KERALA GENERAL SALES TAX RULES, 1963

FORM No. 52

(see rule 41A and 41AA)

Form of application for settlement of cases under section 39A of the Kerala General Sales Tax Act, 1963.

BEFORE THE SETTLEMENT COMMISSION...............................................Settlement Application No.....................................of ...............................year..........................(to be filled up by the office of the settlement commission)

1. Full name and address of the applicant	:
2. Registration Number	:
3. Status	:
4. The Deputy Commissioner having jurisdiction over the applicant	:
5. Assessment in connection with which the application for settlement is made	:
6. Date of filing the return of turnover for assessment year (s) referred to in column 5	:
7. Proceeding to which application for settlement related, the date from which the proceeding are pending and the authority before whom the proceedings are pending.	:
8. Where any appeal or application for revision has been preferred after the expiry of the period specified for the filing of such appeal or application for revision,as the case may be, whether such appeal or revision has been admitted.	:
9. Particulars of the issue to be settled, nature and circumstances of the case and complexities of the investigation involved.	:
10. Full and true disclosure of turnover which has not been disclosure of Assessing authority, the Manner in which such turnover has been derived and the additional amount of Sales Tax payable on such turnover	:

11. Whether tax due on the turnover has been paid; if so details thereof;
(a) chalan No. & Date............................	:
(b) Name of Treasury................................

Signature and name of the Applicant

Verification

I .........................................Son./daugher/wife of ..........................................do hereby solemnly/declare that to the best of my knowledge and belief, what is stated above and in the Annexure (including the statement and documents accompanying such annexue) is correct and complete. I further declare that I am making this application in my capacity as........................................and that I am competent to make this application and to verify it. Verified today the ..................................the day of................................

Place :

Signature and name of the applicant.

ANNEXURE

Statement containing particular referred to in item 10 of the application under section 39A of the Kerala General Sales Tax Act,.

1. Amount of turnover which has knot been disclosed before the assessing authority

2. Additional amount of sales tax payable on the said turnover

3. Full and true statement of facts regarding the issue to be settled including the terms of settlement sought by the applicant

4. The manner in which the turnover referred to in item No. 1 has been derived.

Place :	Signature and name of the applicant
Date :