Kerala Value Added Tax Act, 2003

	Section Title
	INTRODUCTION
	PART I : PRELIMINARY	View Judgements
1	Short title, extent and commencement	View Judgements
2	Definitions	View Judgements
	CHAPTER II : AUTHORITIES, APPELLATE TRIBUNAL AND SETTLEMENT COMMISSION	View Judgements
3	Commercial Tax Authorities	View Judgements
4	Appellate Tribunal	View Judgements
5	Settlement Commission	View Judgements
	CHAPTER III : INCIDENCE AND LEVY OF TAX	View Judgements
6	Levy of tax on sale or purchase of goods	View Judgements

7	Trade discount etc. deemed to be sale in certain cases	View Judgements
8	Payment of tax at compounded rates	View Judgements
9	Burden of proof	View Judgements
10	Deduction of tax at source	View Judgements
11	Input Tax Credit	View Judgements
12	Special rebating in certain cases	View Judgements
13	Refund of input tax in the case of export or interstate sale	View Judgements
14	Reimbursement of tax	View Judgements
	CHAPTER IV : REGISTRATION AND PERMIT	View Judgements
15	Registration of dealers	View Judgements

16	Procedure for registration	View Judgements
17	Security to be furnished in certain cases	View Judgements
18	Suspension of registration in certain cases	View Judgements
19	Issue of permits	View Judgements
	CHAPTER V : ASSESSMENT, RECOVERY OF TAX AND PENALTY	View Judgements
20	Filing of returns	View Judgements
21	Self assessment	View Judgements
22	Assessment in case of non-filing of return and filing of defective return	View Judgements
23	Visit to dealer's premises and audit of accounts and other records by audit officers	View Judgements
24	Audit assessment	View Judgements

25	Assessment of escaped turnover	View Judgements
26	Protective assessment	View Judgements
27	Assessment of legal representatives	View Judgements
28	Liability of firms	View Judgements
29	Firm dissolved or business discontinued	View Judgements
30	Collection of tax by dealers	View Judgements
31	Payment and recovery of tax	View Judgements
32	Deferment of tax payable by Industrial Units	View Judgements
33	Special powers of Assistant Commissioners under Revenue Recovery Act	View Judgements
34	Recovery of penalty	View Judgements

35	Further mode of recovery	View Judgements
36	Recovery of tax when business is transferred	View Judgements
37	Certain transfers to be void	View Judgements
38	Tax payable to be first charge on the property	View Judgements
39	Liability of Directors of a Private Company	View Judgements
	CHAPTER VI : INSPECTION OF BUSINESS PLACES AND ACCOUNTS AND ESTABLISHMENT OF CHECK POSTS	View Judgements
40	Maintenance of true and correct accounts by dealers	View Judgements
41	Credit notes and debit notes	View Judgements
42	Audit of accounts and certification of returns	View Judgements
43	Power of Survey	View Judgements

44	Power to order production of accounts and powers of entry, inspection etc	View Judgements
45	Purchase of goods to prevent under valuation	View Judgements
46	Establishment of check post and documents to be carried with the good	View Judgements
47	Procedure for inspection of goods in transit	View Judgements
48	Transit of goods through the State and issue of transit pass	View Judgements
49	Confiscation by Authorised officers in certain cases	View Judgements
50	Procedure as to perishable goods seized under section 49	View Judgements
51	Possession and submission of certain records by owners etc., of vehicle and vessels	View Judgements
52	Forwarding agency, etc., to submit returns	View Judgements
53	Banks to submit returns	View Judgements

54	Warehousemen and banks to furnish details	View Judgements
	CHAPTER VII : APPEALS, REVISIONS AND SETTLEMENT OF CASES	View Judgements
55	Appeals to the Deputy Commissioner (Appeals)	View Judgements
56	Powers of revision of the Deputy Commissioner suo motu	View Judgements
57	Power of revision of Deputy Commissioner on application	View Judgements
58	Powers of revision of the Commissioner suo-motu	View Judgements
59	Power of revision of the Commissioner on application	View Judgements
60	Appeal to the Appellate Tribunal	View Judgements
61	Filing of application for settlement of cases	View Judgements
62	Appeal to the High Court	View Judgements

63	Revision by the High Court	View Judgements
64	Appeals, petitions and applications to the High Court to be heard by a Bench of not less than two judges	View Judgements
65	Fee for interlocutory petitions	View Judgements
66	Power to rectify any error apparent on the face of the record	View Judgements
	CHAPTER VIII : OFFENCES AND PENALTIES	View Judgements
67	Imposition of penalty by authorities	View Judgements
68	Penalty for default of payment of tax	View Judgements
69	Penalty for transport of goods without records	View Judgements
70	Penalty for prevention or obstruction of survey, inspection etc	View Judgements
71	Punishment for submitting untrue return etc	View Judgements

72	Penalty for illegal collection of tax	View Judgements
73	Punishment for abetment	View Judgements
74	Composition of offences	View Judgements
75	Offences by Companies	View Judgements
	CHAPTER IX : MISCELLANEOUS	View Judgements
76	Courts not to set aside or modify assessments except as provided in this Act	View Judgements
77	Bar against attachment in certain cases	View Judgements
78	Assessment etc., not to be questioned in prosecution	View Judgements
79	Bar of certain proceedings	View Judgements
80	Limitation for certain suits and prosecutions	View Judgements

81	Power to summon witnesses and cause production of documents	View Judgements
82	Notice to obtain information	View Judgements
83	Admissibility of micro films, facsimile copies of documents and computer print out as documents and as evidence	View Judgements
84	Presumption as to documents in certain cases	View Judgements
85	Prohibition of disclosure of particulars produced before commercial tax authorities	View Judgements
86	Persons entitled to appear before authority	View Judgements
87	Rounding off of turnover, tax etc	View Judgements
88	Service of notice	View Judgements
89	Refunds	View Judgements
90	Power to withhold refund in certain cases	View Judgements

91	Appropriation of payment	View Judgements
92	Power to make rules	View Judgements
93	Power to amend Schedules	View Judgements
94	Power of Commissioner to issue clarification	View Judgements
95	Change of an incumbent of an office	View Judgements
96	Time limit for disposal of appeal or revision	View Judgements
97	Power to remove difficulties	View Judgements
98	Kerala General Sales Tax Act, 1963(15 of 1963) to have limited application	View Judgements

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Kerala Value Added Tax Act, 2003