In exercise of the powers conferred by sub-section (2) of Section 3 of the Kerala General Sales Tax Act, 1963 (15 of 1963) and Section 30E of the thereof read with clause (b) of rule 3 of the Kerala General Sales Tax Rule, 1963, the Government of Kerala, hereby make the following further amendment to the notification issued under G.O. (Ms) No. 158/202/TD dated 25th October 2002 and published as SRO. No. 1046/2002, in the Kerala Gazette Extraordinary No. 1914 dated the 23rd December, 2002, namely :-

AMENDMENT

In the Schedule to the said Notification,-

(1) Under the heading "IV. Inspecting Assistant Commissioners",-

(a) after clause (3) in column (4) against serial number 1 in column (1), the following clause shall be inserted, namely :-

"(4) All the powers under sub-section (3) of Section 30E of the said Act."

(b) in column (4) against serial number 5 in column (1) the existing clause shall be numbered as clause (1) and after clause (1) so numbered the following shall be inserted, namely :-

"(2) All the powers under sub-section (3) of Section of 30E of the said Act."

(2) Under the heading "VI. Sales Tax Officer", in column (4) after clause (2), the following shall be inserted, namely :-

"(3) All the powers under sub-section (2) of Section 30E of the said Act."

(3) Under the heading "VII. Assistant Sales Tax Officer", in column (4) the existing clause shall be numbered as clause (1) and after clause (1), so numbered, the following shall be inserted, namely :-

"(2) All the powers under sub-section 127 of Section 30E of the said Act."

Explanatory Note

(This does not from part of the notification, but is intended to indicate its general purport.)

Government have decided to confer powers to Assistant Sales Tax Officers and Sales Tax Officers to invoke the powers vested under sub-section (2) of Section 30E of Kerala General Sales Tax Act and to confer power of inspecting Assistant Commissioners to invoke the power vested under sub-section (3) of Section 30E of the Kerala General Sales Tax Act, 1963.

This notification is intended to achieve the above object.

(Published in Kerala Gazette Extraordinary No. 2513 dated 30th November, 2004)