KERALA GAZETTE EXTRA ORDINARY Dated 28th July 2004

GOVERNMENT OF KERALA

Law (Legislation-A) Department

NOTIFICATION No. 2393/Leg.A2/2004/Law. Dated, 28th July, 2004

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 28th day of July, 2004.

By order of the Governor,

T.R. REMA DEVI,

Special Secretary (Law).

THE KERALA FINANCE ACT, 2004

ACT 19 OF 2004

An Act to give effect to certain financial proposals of the Government of Kerala for the financial year 2004-05.

Preamble.- WHEREAS, it is expedient to give effect to certain financial proposals of the Government of Kerala for the Financial Year 2004-05.

BE it enacted in the Fifty-fifth Year of the Republic of India as follows:-

1. Short title and commencement.  (1) This Act may be called the Kerala Finance Act, 2004.

(2) Item (iv) (b) of sub-section (1) and sub-section (3) of section 3 shall be deemed to have come into force on the 1st day of July, 1987, sub-section (14) of section 3 and sub-section (1) of section 6 shall be deemed to have come into force on the 4th day of February, 2004 and the remaining provisions of this Act shall be deemed to have come into force on the 1st day of April, 2004.

3. Amendment of Act 15 of 1963.- In the Kerala General Sales Tax Act, 1963,-

(1) in Section 2,-

(i) after clause (vi), the following clauses shall be inserted, namely:-

"(vi a) "Books of Accounts" means and includes ledger, day book, cash book, accounts book and other records whether kept in written form or print-outs of data stored in a floppy, disc, tape or any form of electro magnetic data storage device.

(vi aa) "Brand name" means a name or trade mark whether registered or not registered under the Trade Marks Act, 1999 (central Act 47 of 1999) and includes a name or mark such as a symbol, monogram, label signature or intended words or any writing which is used in relation to a product for the purpose of indicating or so as to indicate, a connection in the course of trade between the product and a dealer using such name or mark with or without any indicated of the said dealer,";

(ii) after clause (x), the following clause shall be inserted, namely;-

"(x a) "document" includes written or printed records of any sort, title deed and any electronic record as defined in the Information Technology Act, 2000 (Central Act 21 of 2000);"

(iii) After clause (xi), the following clause shall be inserted, namely:-

"(xi a) "Fair market price" means the sale price for the sale of goods fixed by the assessing authority, if he has reason to believe that the dealer has practiced undervaluation and the sale price shall be the value or price at which the goods of the kind or quality are sold or capable of being sold in the open market or the price obtained from the Kerala State Civil Supplier Corporation Ltd. or Economics and Statistics Department of the State or other reliable sources on the date of sale of such goods;";

(iv) in clause (xxvii),-

(a) in sub-clause (i) of Explanation (IA), after the words "in the execution of such contract" the following shall be added at the end, namely:-

"but shall not include the amount received or receivable buy the contractor from the awarder for the execution of the contract towards labour charges and other service chargers.";

(b) after sub-clause (iii) of Explanation (IA), the following sub clause shall be added, namely:-

"(iv) The turnover in respect of liquor imported or manufactured at any distillery, brewery, winery or other manufactory established under section 14 of Abkari Act, 1 of 1077, shall include any duty of excise payable by such importer or manufacture.";

(2) in section 4, in clause (c) of sub-section (3), for the words "one lakh fifty thousand rupees" the words "three lakh rupees" shall be substituted;

(3) in clause (i) of sub-section (2C) of section 5, after sub-clause (b), the following clause shall be inserted, namely:-

"(c) by any manufacturer of distillery, brewery, winery or other manufactory established under section 14 of Abkari Act, 1 of 1077, shall be liable to pay turnover tax on the turnover including any duty of excise leviable on such liquor at the hands of such person, whether such duty is paid by such person or any subsequent dealer as per the provisions in section 18 of the said Act.";

(4) in section 5B,-

(i) for the words and figures "serial number 46 and 60 of the First Schedule", the words and figures "serial number 46, 46A and 60 of the First Schedule" shall be substituted;

(ii) the existing section shall be numbered as sub-section (1) of that section and after the sub-section (1) as so numbered, the following sub-section shall be inserted, namely:-

"(2) Catering units which supply cooked food to hotels, parties in connection with marriages and other ceremonial functions, whose total turnover in a year exceeds rupees five lakh shall pay an amount of rupees five hundred per annum for every one lakh rupees or part thereof in excess of rupees five lakh as licence fee in such manner as may be prescribed.";

(5) for section 5BA, the following section shall be substituted, namely:-

"5BA. Levy of licence fee of lottery tickets.- Any dealer liable to pay tax under sub-section (1) of section 5 shall pay licence fee per draw at the following rates, in lieu of tax payable under that section, namely;-

"(a) Paper Lottery-

(i) Weekly lotteries Rs.25,000

(ii) Bi-Weekly lotteries Rs.30,000

(iii) Monthly lotteries Rs. 60,000

(iv) Bumper/Super/Festival lotteries Rs. 1,10,000

(v) Mega Bumper lotteries Rs. 3,10,000

(iv) On-line lotteries Rs. 5,000 for weekly draw per one retail outlet.

Explanation:- For the purpose of this section "retail outlet" means any premises where vending machine is placed for the purpose of selling on-line lottery tickets to customers and each vending machine from which tickets are generated shall be deemed to be a separate retail outlet.";

(6) for section 5C, the following section shall be substituted, namely:-

5C Computation of turnover of a dealer in respect of transfer of goods involved in the execution of works contract.-

The turnover of a dealer in respect of transfer of goods involved in the execution of works contract, where the transfer takes place not in the form of goods, by in some other form and the circumstances are such that the actual turnover is not ascertainable from the books of accounts of the dealer, may be computer after deducting labour and other charges as specified in the table below from the total amount of contract.

TABLE

(7) in section 7,

(i) in sub-section (1),-

(a) for clause (a) and the Explanation the following clause and explanation shall be substituted, namely:-

"(a) Any dealer in gold or silver ornaments or wares, may at his option instead of paying tax in accordance with the provisions of that sub section, pay tax at one hundred and thirty per cent of the tax payable by him as conceded in the return or accounts or the tax paid for the previous consecutive three years whichever is higher.

Explanation:- For the purpose of this clause "tax payable as conceded in the return or accounts for the previous consecutive three years means tax payable on the sales turnover under sub-section (1) of section 5 and the tax payable on the purchase turnover under section 5A."

(b) after clause (a) the following clause shall be inserted namely:-

"(aa) an application for compounding tax as provided in clause (a) shall be filed before the assessing authority on or before 31st May of the respective financial year and the assessing authority shall issue the order of accepting or rejecting the application on or before 30th day of June thereof:

Provided further that the option for the financial year 2004-05 shall be filed before the assessing authority on or before 31st day of August, 2004 and the assessing authority shall issue the order of accepting on rejecting the option on or before 30^th September, 2004:

Provided further that a dealer who had already filed the option for the financial year 2004-05 as per clause (aa) above may withdraw or file fresh option within the above said period."

(c) in clause (b) for the Explanation, the following Explanation shall be substituted, namely:-

"Explanation:- For the purpose of this clause primary crusher shall also be reckoned for computation of the quantum of compounded tax and the rate of compounded tax applicable to primary crusher shall be 50 per cent of the rates mentioned in items (i), (ii), and (iii) above."

(ii) for sub-section (7), the following sub-section shall be substituted, namely:-

"(7) Notwithstanding anything contained in sub-section (1) of section 5, every contractor in civil works may, at his option, instead of paying tax in accordance with clause (iv) of that subsection, pay tax at the rate of two per cent on the whole amount of contract.

Explanation:- For the purpose of this section "civil works" means construction or repair or maintenance of buildings, bridges, roads, runways, dams, canals, wells, ponds, swimming pools, water tanks or culvert including any masonry work or any other works of the like nature as may be notified Government in this behalf, from time to time, but shall not include any improvement or upgradation of such civil work by means of fixing, or laying of all kinds of floor tiles, mosaic tiles, slabs, stones, marbles, glazed tiles, painting, polishing, partitioning, wall paneling, interior decoration false sealing, carpeting, electrification, air conditioning or any other improvement on an existing structure.";

(iii) for sub-section (7C), the following sub-section shall be substituted, namely;-

"(7C) Every awarder shall obtain from the contractor or assesses who is liable to pay tax under section 7, a declaration from the contractor or assesses with the details of tax liability at the time of every payment in relation to the works contract including the advance payment.

Provided that the awarder shall obtain quarterly certificate issued by the assessing authority showing the tax liability or the tax remittance, as the case may be, of the contractor upto the previous quarter from the contractor or assesses:

Provided further that the awarder shall be personally liable for any tax escaped from collection for the reason of payments effected without obtaining the certificates as stated in the preceding proviso.;

8) section 12, shall be re-numbered as sub-section (1) of that section and after sub-section (1) as so re-numbered the following sub-sections shall be inserted, namely:-

"(2) The burden of proving that the dealer has not received fair market price on any transaction shall lie on such dealer.

(3) The burden of proving the genuineness of the transport of goods using the documents prescribed in section 29, shall lie on such dealer".

(9) in section 14,

(i) in sub section (1)

(a) for clauses (a) to (d), the following clauses shall be substituted namely:-

Provided that the registration fee payable shall in no case exceed twenty thousand rupees.";

(b) in the second provisio, for the words "one thousand rupees" the words "one thousand and five hundred rupees" shall be substituted;

(c) after the second provision the following provisio shall be inserted.

"Provided also that the certificate issued to casual traders shall be valid for a period of three months from the date of issue of the certificate.";

(ii) in sub-section (3), for the words "one hundred rupees" the words "one hundred and fifty rupees" shall be substituted;

(iii) after sub-section (3), the following sub-section shall be inserted, namely:-

"3(A) A dealer conducting exhibitions, exchange meals or any prize schemes for sales promotion, shall obtain a written permission from the assessing authority, in whole jurisdiction the dealer is registered under the Act, for conducting the same by remitting a fee of rupees five hundred for each such scheme and the assessing authority shall issue a certificate in the manner prescribed and such certificate shall be exhibited at a conspicuous place where exhibitions or exchange meals or prize schemes are conducted";

(iv) after sub-section (5), the following sub-section shall be inserted, namely:-

"(5A) A certificate issued under sub-section (2) shall be valid for a period of one year and shall be renewed annually on payment of the fees as specified below:-

(5B) Every registered dealer shall be issued an electronic identity card subjects to such conditions as may be notified by Government in this behalf".

(10) in section 15.-

(i) in sub-section (4), for the words "one hundred rupees" the words "One hundred and fifty rupees" shall be substituted;

(ii) in sub-section (6), for the words "One hundred rupees" the words " one hundred and fifty rupees" shall be substituted;

(iii) in section 17,-

(a) in sub section (8), after provisio, the following provisos shall be inserted, namely:-

"Provided further that any modified assessment or modified re-assessment in pursuance of an order of the appellate or the revisional authority shall be completed within a period of one year from the expiry of the year in which the order was received:

Provided also that all such modified assessments pending as on 1st day of April, 2004 shall be completed on or before the 31st day of March, 2005."

(b) after sub-section (8) the following sub-section shall be inserted, namely:-

"(8A) Notwithstanding anything contained in sub-section (8) in case any investigation of enquiry is pending under this Act or any other law where any assessment cannot be completed within the period specified under the said subsection, the Commissioner may, for good and sufficient reasons, extend the period of completion of the assessment not exceeding a period of six months from the period of six months from the period specified in that sub-section";

(12) in section 19B, in sub-section (1), for the words "prevailing market price" the words "fair market price" shall be substituted.

(13) in section 23, for sub-section (3A), the following sub-section shall be substituted, namely:-

"(3A) Where any dealer has failed to include any turnover or taxable turnover of his business or to pay the tax due thereon on the taxable turnover in any return filed or where any turnover or tax due has escaped assessment, interest under sub-section (3) shall accrue on the tax due on the turnover with effect from such date on which the tax due would have fallen due for payment, had the dealer included the same in the return relating to the period to which the turnover or tax, as the case may be, relates.";

(14) after section 23AA, the following section shall be inserted, namely:-

"23B. Reduction of interest in certain cases (1) Notwithstanding anything contained in this Act, or in any judgment, decree or order of any Court or (Tribunal, an assesses , who is in arrears to pay tax or any other amount due under this Act upto the period ending on 31st March, 2003 may opt for setting arrears, by availing a reduction of interest, by paying the amount as shown below:-

(i) outstanding tax amount along with 30 per cent of interest already due on the date of payment; if paid on or before 29th February, 2004

(ii) outstanding tax amount with 40 percent of interest already due on the date of payment if paid on or before 31st March, 2004.

Provided that the reduction in interest granted under this section shall be applicable to cases in which revenue recovery proceedings have already been initiated and where the amount is settled under this section, the assessing authority shall withdraw the revenue recovery proceedings against such assesses:

Provided further that the assessing authority shall have the power to collect the tax advised for revenue recovery.

(2) A dealer who opt for payment of the arrears under this section shall make an application to the assessing authority in writing on or before the 15^th February, 2004.

(3) On receipt of an application under sub-section (2), the assessing authority shall intimate the quantum of tax or other amount due under this act and the interest payable under sub-section (3) of section 23 as on date of payment after allowing the reduction of interest under sub-section (1) (4) Where any second appeal or revision filed by the Government is pending against any order or proceedings give rise to any demand and an assesses has opted to avail himself of the benefit under this section in respect of such demand, such appeal or revision may be continued as if the dealer had not opted for the benefit under this section";

(15) in section 28A, in sub-section (1), for the words "Prevailing market price" the words" fair market price" shall be substituted;

(16) in section 30E, in sub-section (9), for the words "rupees five hundred" the words "three hundred rupees" shall be substituted;

(17) in section 34, in sub-section (2), for the words "two hundred rupees" the words "three hundred rupees" shall be substituted.

(18) in section 36, in sub-section (2), for the words "two hundred rupees", the words "three hundred rupees" shall be substituted;

(19) in section 38, in sub-section (2), for the words "five hundred rupees", the words "seven hundred rupees" shall be substituted;

(20) in section 39, in sub-section (3) for the words "five hundred rupees",the words "seven hundred rupees" shall be substituted;

(21) in section 42 A, in clause (a) for the words "one hundred rupees" the words "one hundred and fifty rupees" shall be substituted;

(22) in section 45 A, in sub-section (5A), for the words "rupees two hundred" and "rupees five hundred", the words "rupees three hundred" and "rupees seven hundred" shall, respectively, be substituted;

(23) Amendment of the Schedule.-

(i) in the First Schedule-

(a) after serial number 5 in column (4) and the entries against it in

columns (2) to (4) the following serial number and entries shall, respectively be

inserted, namely:-

(b) against serial number 20, in column (4) for the figure '4' the figure '1' shall be substituted.

(c) after serial number 26 in column (1) and the entries against it in columns (2) to (4) the following serial number and entries shall, respectively be inserted, namely:-

27Cement including white cementDo.15

(d) after serial number 46 in column (1) and the entries against it in columns (2) to (4) the following serial number and entries shall, respectively be inserted, namely:-

(e) against item No. (1) of serial No. 54, for the figure 8 in column (4), the figure '12' shall be substituted;

(f) after serial number 54 in column (1) and the entries against it in columns (2) to (4) the following serial numbers and entries shall, respectively beinserted, namely:-

(g) after serial number 61 column (1) and the entries against it in columns (2) to (4), the following serial number and entries shall, respectively be inserted, namely:-

(h) after serial number 63 in column (1) and the entries against it in columns (2) to (4), the following serial number and entries shall, respectively be inserted, namely:-

64.Furniture of all kinds whether sold as finished goods or in unassembled formDo.12

Explanation:- Slotted angles when assembled form furniture or rack shall be

deemed to be furniture for the purpose of this entry"

(i) after serial number 81 in column (1) and the entries against it in columns (2) to (4), the following serial number and entries shall, respectively be inserted namely:-

82.Linoleum and flexible flooring materialDo.12

(j) after serial number 86 in column (1) and the entries against it in columns (2) to (4), the following serial number and entries shall, respectively be inserted, namely:-

87.Medicines and drugs including Allopathic, Ayurvedic, Homoeopathic, Sidha and Unani preparations and glucose I.P.Do.8

(k) against serial number 92 the entries in column (2) to (4) shall be renumbered as item (i) thereof and after the entry as so numbered the following item and entries shall, respectively, be inserted, namely.

(L) after serial number 92A in column (1) and the entries against it in columns (2) to (4) the following serial numbers and entries shall and entries shall, respectively be inserted, namely:-

(m) after serial number 96 in column (1) and the entries against it in columns (2) to (4), the following serial number and entries shall, respectively be inserted; namely:-

Explanation- Powders, Tablets, granules and concentrates used for the preparation of non-alcoholic drinks shall, whether or not they are bottled or canned, be liable to tax under this entry";

(n) after serial number 102 in columns, (1) and the entries against it in columns (2) to (4), the following serial number and entries shall, respectively be inserted, namely:-

103.Paints, Colours, Laquers, Varnishes, Pigments, Polishes, Indigo, dyes, Enamel, Putty, Bale coil, Turpentine oil, Wood preservation oil (Printers and Thinners)Do.15

(o) for serial number 108 in column (1) and the entries against it in columns (2) to (4) the following serial number and entries shall, respectively be substituted, namely:-

Explanation:- For the purpose serial No. 108(i) to (xi) above, Oil Company means Cochin Refineries Ltd., Indian Oil Corporation Ltd., Bharath Petroleum Corporation Ltd., Hindustan Petroleum Corporation Ltd., Indo-Burma petroleum Co. Ltd. and includes such other company as the Government may be notification in the Gazette specify in this behalf."

(p) after serial number 112 in column (1) and the entries against it in column (2)

to (4), the following serial number and entries shall, respectively be inserted namely:-

(q) After serial number 119 in column (1) and the entries against it in column (2) to (4), the following serial number and entries shall, respectively be inserted, namely,

120.Ready-made garments, hosiery goods, bed sheets, towels, pillow covers, napkins and baby diapersdo8

(r) After serial number 134 in column (1) and the entries against it in column (2) to (4) the following serial number and entries shall, respectively be inserted, namely:-

(s) After serial number 140 in column (1) and the entries against it in column (2) to (4), the following serial number and entries shall, respectively be inserted, namely:-

Explanation :- Powders, tables, granules and concentrates used for the preparation of beverages shall, whether or not they are bottled or canned be liable to tax under this entry.";

(t) After serial number 143 in column (1) and the entries against it in columns (2) to (4) the following serial number and entries shall, respectively be inserted, namely;-

144Shampoo, Talcum Powder including medicated talcum powder, sandal wood oil, ramachom oil, Cinnamon oil, other perfumeries and cosmetics not falling under any other entry in this schedule.Do20

(u) After serial number 145 in column (1) and the entries against it in columns (2) to (4) the following serial number and entries shall, respectively be inserted, namely;-

146.Suitcases and brief of all kinds made of plastics, nylon, leather or moulded MaterialDo12

(v) After serial number 150 in column (1) and the entries against it in columns (2) to (4) the following serial number and entries shall, respectively be inserted, namely;-

151.Television sets and picture tube thereofDo12

(w) After serial number 159 in column (1) and the entries against it in columns (2) to (4) the following serial number and entries shall, respectively be inserted, namely;-

160.Tabulating machines, calculating machines, duplicating machines parts and accessories thereofDo8

(x) After serial number 169 in column (1) and the entries against it in columns (2) to (4) the following serial number and entries shall, respectively be inserted, namely;-

170.Water supply and sanitary equipment and fittings, water meter, its spare parts and accessoriesDo12

(y) After serial number 123 in column (1) and the entries against it in columns (2) to (4) the following serial number and entries shall, respectively be inserted, namely;-

(z) For serial number 133 in column (1) and the entries against it in columns (2) to (4) the following serial number and entries shall, respectively be inserted, namely;-

(ii) In the Second Schedule:- in serial number 2 after item (p) in column (2) and the entries against it in columns (3) to (4) the following item and entries shall, respectively be inserted, namely;-

(q)Galvanized Iron Pipes (G.I. Pipe)Do4

(iii) In the third schedule

(a) Serial number 23 and the entries against it shall be omitted;

(b) In serial number 28, for the entry "Hand made paper" the entry "Handmade paper, handmade soap and handmade agarbathi" shall be substituted.

(4) Validation of certain action under Act 15 of 1963.- (1) Notwithstanding anything contained in any judgment, decree or order of any Court, Tribunal or other authority, any assessment of re-assessment made or purported to have been made under the provisions of subsections (2C) of section 5 of the Kerala General Sales Tax Act, 1963 (15 of 1963), shall be deemed to be effective as if such assessment or re-assessment had been made under the said Act as amended by the Kerala Finance Act, 2004 and accordingly

(a) All acts, proceedings or things done or taken by an officer or authority in connection with the assessment, levy or collection of such tax shall, for all purposes be deemed to be and to have always been done to taken in accordance with law.

(b) No suit or other proceedings shall be maintained or continued in any Court, Tribunal or before any authority for the cancellation of any such assessment or re-assessment as the case may be or for the refund of any such tax so collected;

(c) No Court Tribunal or any authority shall enforce any decree or order directing the cancellation of any such assessment or re-assessment or refund of any tax so collected there under;

(d) Any tax assessed or re-assessed under the Kerala General sales Tax Act, 1963 (15 of 1963) during the period from 1st day of July. 1987 and before the 1st day of April, 2004 but not collected before the 1^st day of April, 2004 shall be recovered in the manner provided under the said Act and the Rules made there under.

(2) Not withstanding anything contained in any judgment, decree or order of any Court, Tribunal or other authority, any dealer who opted for payment of arrears or purported to have exercised such option under sub-section (2) of section 23B of the Kerala General Sales Tax Act 1963 (15 of 1963) after the expiry of the date specified in that subsection

but before the 31st March, 2004 shall be deemed to have exercised his option validly as if such option has been made under that sub-section and accordingly,-

(a) All acts, proceedings or things done or taken by an officer or authority in connection with the assessment, levy or collection of such tax shall, for all purposes be deemed to be and ton have always been to be or taken in accordance with law;

(b) No suit or other proceedings shall be maintained or continued in any court, Tribunal or other authority for the cancellation of any such assessment, levy or collection of such tax;

(c) Any assesses failing ton pay the tax any other amount intimated by the assessing authority under sub-section (3) of section 23B with in the time specified shall be liable to remit the entire tax with interest as if he had not filed any option under sub-section (2) of section 23B of this Act.

(3) Notwithstanding anything contained in the Kerala Provisional Collection of revenues Act, 1985 or in the Kerala General Sales Tax Act, 1963 or any judgment. Decree order of any court, if any registered dealer had collected any sum towards tax under columns (4), (6) and (8) of serial numbers 12 to 32 of item (iv) of sub clause 18 of clause 3 of the Kerala Finance Bill. 2004 form the 1st day of April, 2004 as per sub-clause (2) of clause 1 of the said Bill read with the provisions in the Kerala Provisional Collection of Revenue Act, 1985 to the date of publication of the Kerala Finance Act, 2004 in the Gazette shall

be deemed to have been validly collected under the provisions of the aforesaid

Acts.

8. Amendment of Act 15 of 1994  In the Kerala Tax on Entry of Goods into

Local Areas Act, 1994 (15 of 1994),-

(1) in section 2, in sub-section (1), after clause (b), the following clause shall be inserted, namely:- "(ba) 'Appellate Tribunal' means the Appellate Tribunal appointed under section 4 of the Kerala General Sales Tax Act, 1963 (15 of 1963).

(2) in section 6, after the words "Assistant Commissioner" and before the words "of Sales Tax" the words "or Deputy Commissioner" shall be inserted;

(3) for section 13, the following section shall be substituted, namely:-

"13 Appeals  (1) An appeal from every original order under this Act, shall lie before the Appellate Assistant Commissioner or Deputy Commissioner (Appeals) as the case maybe.

(2) No appeal shall be entertained by the Appellate Assistant Commissioner or the Deputy Commissioner (Appeals) unless it is filed within thirty days from the date of receipt of the order appealed against by the assesses accompanied by a fee of rupees three hundred and unless the entire amount of tax and penalty, if any, has been remitted by the assesses in the Government treasury or in any bank notified by the Government in this behalf.

(3) Every authority referred to in sub-section (1) shall, subject to such rules, as may be made in this behalf, have the following powers, namely:-

(a) in an appeal against an order, to confirm, reduce, enhance or annual assessment, or set aside the assessment and refer the case back to the assessing authority for making a fresh assessment in accordance with the direction given by it or him; and,

(b) in any other case, to pass such order in the appeal as may be deemed just and proper";

(4) in section 14, in clause (b) or sub-section (2), the words "or the Deputy Commissioner of Sales Tax" shall be omitted.

(5) for section 14A, the following section shall be substituted, namely:-

"14A. Appeal to Appellate Tribunal-(1) Any person aggrieved by an order passed under section 13 may, within a period of sixty days from the date of receipt of the order by him, appeal against such order to the Appellate tribunal, in such manner as may be prescribed:

Provided that the Appellate Tribunal may admit an appeal presented after the expiration of the said period if it is satisfied that the appellant has sufficient cause for not presenting the appeal within the said period.

(2) Every appeal shall be in the prescribed form and shall be verified in such manner, as may be prescribed, and shall be accompanied by a fee of rupees seven hundred.

(3) In disposing of an appeal, the Appellate Tribunal may, after giving the parties a reasonable opportunity of being heard, either in person or by a representative,-

(a) in the case of an order of assessment or penalty,-

(i) confirm, reduce, enhance or annul the assessment or penalty or both; or

(ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such enquiry as may be directed; or

(iii) pass such other orders as it may think fit; or

(b) in the case of any other order, confirm, cancel or vary such order.

Provided that if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and the matter is ending for decision before High Court or the Supreme Court as the case may be, the Appellate Tribunal may defer the hearing of the appeal before it, till the matter is finally disposed of by the High Court or the Supreme Court as the case may be.

(4) Every order passed by the Appellate Tribunal under sub-section (3) shall be communicated in the manner prescribed, to the appellant, respondent, the authority from whose order the appeal was preferred, the Deputy Commissioner concerned and the to the Commissioner of Commercial Taxes.",

(6) after section 14A, the following section shall be inserted, namely :-

"14AA. Notwithstanding anything contained in sections 13 and 14A of this Act, any appeal or revision pending before any authority under this Act as on 31^st day of March, 2004 shall be finally disposed of by such authority on or before the 31^st day of December, 2004"

(7) in section 14B,-

(i) in clause (a), for the words "one hundred rupee" the words "on hundred and fifty rupees" shall be substituted;

(ii) for clause (b) following clause shall be substituted, namely:-

(b) Before the Appellate TribunalOne hundred and fifty rupees";

(8) in the Schedule, after serial number 43 and the entries against it, the following serial numbers and entries shall be added, namely:-

44. Photographic processing units of all kinds, its parts and accessories

45. Optical fibre cables.

46. Mobile phone

47. Pollution testing equipment for motor vehicles

48. White cement

49. Lift, Elevators and Escalators operated by electrical, hydrolic and other mechanical power.

50. Fresh Milk including pasteurized, Toned or re-constituted milk

51. Currency counting machine

52. Steam Boilers

53. V-SAT Antenna, Dish antenna and signal transmission equipment

54. Cables for telecommunication

55. Doors and Windows other then those made of iron and steel

56. Doors and Windows made of iron and steel

57. Transmission towers including those in dismantled form

58. Graphic art film

59. X-ray and CT Scan film".