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In exercise of the
powers conferred by Section 57 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of
1963) and in super session of The General Sales Tax Rules, 1950, the Government Of Kerala
hereby make the following Rules:-
Preliminary
1. Short title:- The Rules may
be called "The Kerala General Sales Tax Rules, 1963".
2. Commencement:- They shall
come into force on the 1st day of April, 1963.
3. Definitions:- In these
Rules, unless the context otherwise requires:-
(a) "the Act" means
The Kerala General Sales Tax Act, 1963;
(b) "Assistant Sales Tax Officer" means any person appointed by the Government
exercise the powers of an Assistant Sales Tax Officer.
[(bb) "Awarder"
means any person, Government or a department of the Government, a local authority, firm,
company, corporation, association, body of individuals, Co-operative Bank or Society,
trust or authority executing any works contract through a contractor.]
[(bbb) "Contractor"
means any person, firm, company, corporation, association, body of individuals,
[Co-operative Bank or Society] trust or authority who undertakes, any works contract for
execution, and includes a sub-contractor.]
(c) "Form" means a
form appended to these Rules;
(d) "Government Treasury:
means a District Treasury or Sub-Treasury of the State Government;
(e) "Importer" means
any person who imports goods from outside the State;
(f) "Manufacturer"
means any person who manufactures, produces, prepares or makes goods for the purpose of
trade;
(g) "Month" means a
calendar month;
[(gg) "Quarter"
means a period of three months commencing on the first day of April, or the first day of
July or the first day of October or the first day of January in each year]
(h) "Registering authority" means the [Assessing Authority] in whose area of
jurisdiction the principal place of business of a dealer applying for registration under
Section 13 is situated.
(i) "Schedule" means
a schedule appended to the Act;
(j) "Section" means a Section of the Act;
[(k) "State
Representative" means an Officer appointed by the Government to receive on their
behalf notices and orders issued by the Appellate Tribunal and generally to appear, act,
plead and file any petition before the Appellate Tribunal on behalf of the State and
includes an officer appointed to act on his behalf in his absence].
(1) Every registered
dealer who transacts business at places other than his registered place or places of
business or employs a travelling salesman or representative to transact business as
aforesaid, shall obtain a permit issued under this Act authorising himself or [permitting
him to authorise,] the travelling salesman or representative so to do.
(2) The entire
turnover of business carried on under the permit shall be included and accounted for by
the registered dealer in his accounts and returns and shall be dealt with as if it were
the turnover of business done by the registered dealer himself at the registered place of
business.
(3) Every permit
holder shall carry the permit with him and shall produce it on demand by any officer if
the Sales Tax Department empowered by the Government in this behalf. He shall maintain and
produce on demand to any such officer a true and correct account of all the transactions
carried on under the permit and also a stock book showing the quantities of goods held by
him, the quantities disposed o from day to day by sales or otherwise and the balance on
hand at the end of each day.
(4) An application
for the permit referred to in Sub-section (1) shall be made to such authority, in such
manner and within such period as may be prescribed and shall be accompanied by [a fee of
fifty rupees.]
[Explanation :-
A dealer may make a single application for all the permits required by him together with
the prescribed fee for each permits applied for.]
(5) If the prescribed
authority is satisfied that the application is in order, and that the particulars
furnished therein are correct, it shall issue the permit in the prescribed form.
(6) A permit issued
under Sub-section (5) shall be valid for a year and shall be renewed from year to year on
receipt of an application from the registered dealer accompanied by [a fee of fifty
rupees.]
(7) The prescribed
authority shall cancel a permit;
(a) on requisition made in writing by the registered dealer, or
(b) on the cancellation of the certification of
registration.
(8) The
prescribed authority may cancel a permit if the permit holder has contravened any of
the terms or conditions of the permit or any of the provisions of this Act or the rules
made thereunder.
(9) No permit shall
be cancelled under Sub-section (8) unless the person affected has been given a reasonable
opportunity of being heard. |
