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Chapter 9 of The Kerala General Sales Tax Act, 1963 (No.15 of 1963) (Act No. 15)
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Miscellaneous
9 (IX)
Act Details
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The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
15
06-03-1963
The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
The Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Ministry of Law and Justice
Department of Law
Sections from Chapter 9 of The Kerala General Sales Tax Act, 1963 (No.15 of 1963) (Act No. 15)
49 - Courts not to set aside or modify assessments except as provided in this Act.
49A - Bar against attachment in certain cases.
50 - Assessment etc., not to be questioned in prosecution.
51 - Bar of certain proceedings.
52 - Limitation for certain suits and prosecutions.
53 - Power to summon witnesses and cause production of documents.
54 - Prohibition of disclosure of particulars produced before sales tax authorities.
55 - Persons entitled to appear before authority.
55A - Rounding off of turnover, tax etc.
55B - Service of notice.
55C - Appropriation of payment.
56 - Sale or purchase deemed to have taken place inside the State in certain cases.
57 - Power to make rules.
58 - Power to amend Schedules.
58A - Electronic filing and payment. -
59 - Certain transaction deemed to be first sale (or first purchase).
59A - Power of Commissioner of Commercial Taxes to issue clarification.
60 - Power to remove difficulties.
61 - Repeal.
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