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General Sales Tax Rules, 1963
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:-
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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.
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