The Kerala Sales Tax (Levy and Validation) Act, 1965 (President's Act No.4 of 1965)

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THE KERALA SALES TAX (LEVY AND VALIDATION) 
ACT, 1965 
(President's Act, 4 of 1965) 
Preamble. 
Sections 
CoNTENTs 
1. Short title, extent and commencement. 
2. Interpretation. 
3. Liability of dealers for tax on the purchase of copra and 
cashewnut kernel. ' 
4. Validation of levy and collection of tax under 
Sales Tax Act on copra and cashewnut kernel. 
5. Saving. 
1. 
.. 
the General ., ,, 
' ' 
THE KERALA SALES TAX (LEVY AND VALIDATION)• 
ACT, 1965 
(Presidents' Act, 4 of 1965) 
Enacted by the President in the Sixteenth Year of the 
Republic of India. 
An Act to provide for tlu levy of a tax on the purchase of copra mzd cashewnut 
kernel and to valzdate the levy and collectwn of such tax. 
In exercise of the powers conferred by section 3 of the Kerala State 
Legislature ( Deligation of Powers) Act, 1965 (I 2 of I 965), the President 
is pleased to enact as follows :-
1. Short title, extent and commencement.-( 1) This Act m~y be called 
the Kerala Sales Tax (Levy and Validation) Act, 1965. 
(2) It extends to the whole of the State of Kerala. 
(3) Sections 2 and 3 shall be deemed to have come into force on 
the I st day of April, 1958, and the remaining provisions of this Act 
shall come into force at once. 
• Published m the Ketala Gazette Extraordma~y No 97 dated the 27th 
September, 1965. 
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2. lnterpretation.-In this Act,-
(a) any reference to the General Sales Tax Act shall be 
construed as a reference to the General Sales Tax Act, ll25 (Travan· 
core-Cochm Act Xl of 1125), as if that Act had not been repealed by 
the Kcrala General Sales Tax Act, 1963 (Kerala Act XV of 1963) ; 
(b) all expresswns used but not defined in this Act and defined 
in the General Sales Tax Act shall have the meanmgs respectively assi· 
gned to them in that Act. 
3. Lzabzlzly of dealers for tax on the purchase oj copra and cashewnut' 
kernel.-( I) Every dealer shall be liable to pay for each year during the 
perio I commencing on and from the I st day of April, 1958, and ending 
with the 31st day of March, 1963, a tax on his turnover relatmg to the 
purchase of copra or cashewnut kernel for that year at the rate of four 
pa1se for every rupee in such turnover : 
Provided that for the period commencing on and from the 1st 
day of October, 1958, and endmg with the 31st day of March, 1963, 
such tax shall, with respect to the turnover relating to the purchase of 
copra, be two paise for every rupee in such turnover : 
Provided further that no tax shall be levied under this section on 
copra or cashewnut kernel 1f a tax has already been lev1ed on the pur· 
chase of coconut or cashewnut out of which such copra or cashewnut 
kernel is produced. 
(2) Such tax shall be chargeable in respect of any year refer'red to 
in sub-section (I) at the pomt of last purchase m the State by a dealer 
who is not exempt from liabihty to pay such tax under ~ub-scction (3). 
(3) No dealer whose total turnover relatmg to all goods in any 
year during the penod referred to 111 sub-section (I) is less than ten 
thousand rupees shall be liable to pay such tax for that year. 
( 4) The p10vis1ons of the General Sales Tax Act and all notifica­
tions, orders and rules issued or made thereunder shall apply in relation 
to the assessment and collection (mcluding refund) o! the tax levied 
under th1s sectron as they applied in relat1on to the assessment and 
collection (mcludmg refund) of any tax lev1ed under that Act. 
4. Valzdatzon of levy and collection of tax under the Gmeral Sales Tax 
Act on copra and cashewnut kernel.-( I) Notwithstanding any JUdgment, 
decree or order of any court, tnbunal or other authority, all taxes levied, 
assessed or collected or purported to have been levied, assessed or collec­
ted under the General Sale~ Tax Act durmg the per01d commencing on 
and from the 1st day of Apnl, 1958, and endmg with the 31st day of 
March, 1963, on the pure hase of copra or cashew nut kernel shall be 
deemed to have been vahdly levJed, assessed or collected m accordance 
w1th law ; and accordingly-
( I) no su1t or other proceeding shall be maintained or conti­
nued in any court, tnbunal or other authority for the refund of any such 
tax paid under the General Sales Tax Act ; 
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(ii) no court shall enforce a decree or order directing the re­
fund of any such tax paid under the General Sales Tax Act ; 
(iii) any such tax assessed under the General Sales Tax Act 
before the 1st day of April, 1963, but not collected, may be recovered 
in the manner provided under that Act and the rules made thereunder ; 
(iv) any such tax not assessed under the General ~ales Tax Act 
before the 1st day of April, 1963, may be assessed within three years of 
the date of publication of this Act and recovered in the manner provi­
ded under the General Sales Tax Act and the rules made thereunder. 
(2) For the removal of doubts it JS hereby declared that nothing 
in sub-sertion (I) shall be construed as preventing any person from 
claiming the refund of any amount pa1d by him in excess of the 
amount due from him by way of tax on the purchase of copra or 
cashewnut kernel under the General Sales Tax Act. 
5. Saving.-Nothing contained in this Act shall render any person 
liable to be convicted of an offence in respect of anything done or omit• 
ted to be done by him before the date of publication of thJS Act if such 
act or omission would not be an offence under the General Sales Tax 
Act but for the provisions of this Act. 
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