The Kerala Surcharge on Taxes Act, 1957 (No.11 of 1957)

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THE KERALA SURCHARGE ON TAXES ACT, 1957, 
(11 of 1957) . 
CoNTENTS 
ctions. 
1. Short title, extent and commencement. 
2. Levy of surcharge on agricultural mcome-tax 
3. Levy of surcharge on sales and purchase taxes. 
4. Levy of surcharge on profession tax. 
5. Local authority to make over the surcharge collected to 
Government. 
6. Removal of dd'ficulties. 
"1. Power to make rules. 
8. Amendment to the Madras Elementary EducatiOn 
Act 1920. 
ACT 11 of 1957 
The Kerala Surcharge on Taxes Act, 1957 
An Act to provide for levy of ~urcharges on certain taxe~>. 
Preamble.-\VHEREAS 1t 1s considered necessary to increase 
the taxes on agr1cult ural mcome, taxes on the sale or purchase 
of goods and taxes on profess10n, by the levy of a surcharge on 
such taxes; 
Be 1t enacted in the E1ghth Year of the Repubhc of Ind1a 
as follows:-
1. Short tttle, extent and commencement.- (1) This Act 
may be called the Kerala Surcharge on Taxes Act, 1J57. 
(2) It extends to the whole of the State of Kerala. 
(3) It shall come mto force on such date as the Government 
may, by not1fication m the Gazette, appomt, 
2. Levy of surcharge on agricultural mcome-tax.-The income­
tax or super-tax payable by any person assessed to such tax 
under the Agncultural Income-tax Act, 1950, shall be increased 
by a surcharge at the rate of five per centum of the tax payable 
each year, and the prov1s1ons of the Agricultural Income-tax 
Act, 1950 shall apply to the levy and collection of the sa1d sur­
charge. 
3. Levy of surcharge on sales and purchase taxes.-(1) The 
tax payable under the Travancore-Cochm General Sales Tax 
Act, 1125 or the Madras General Sales Tax Act, 1939, shall, m 
the case of a dealer whose turnover exceeds thirty thousand 
Pubhshed m the Gazette Extraordinary, dated 7th August 1957. 
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rupees m a year, be mcreased by a surcharge at the rate of two 
and a half per centum of the tax payable for that year and the 
provistons of the Travancore-Cochm General Sales Tax Act, 1125 
or the Madras General Sales Tax Act, 1930, shall, a~ the case 
may be, apply to the levy and collectiOn of the ~aid surcharge: 
Provided that where m respect of declared good~ as defined 
in ·clause (c) of section 2 of the Central Sales Tax Act, 1~56, 
the tax payable by such dealer under the Travancore-Cochin 
General Sales Tax Ac';, 1125 or the Madras General Sales Tax 
Act, 1939, together with the surcharge payable under th1s sub­
section, exceeds two per centum of the sale or purcha~e priCe, the 
rate of surcharge in respect of !:>U<'h goods shall be reduced to 
such an extent that the tax and the surcharge together shall 
not exceed two per centum of the sale or purchase price. 
(2) Notwithstandmg anythmg contamed in sub-section 
(1) of sectiOn 11 of the Travancore-Cochin General Sales Tax 
Act, 1125, or in sub-section (1) of section 8 B of the Madras 
General Sales Tax Act, 1939, no dealer referred to m sub­
sectiOn (1) shall be entitled to collect the surcharge payable 
under the said sub-section. 
4. Levy of :;urcharge on profession tax -The profes~ion tax 
or tax on companies payable by a person or company whose 
half-yearly income is not less than one thousand and five hundred 
rupees to the respective local authonhes under the Trivandrum 
City Municipal Act, the Travancore Distnct Mumcipahties Act, 
1116, the Cochm Municipal Act, XVIII of 1113, the Madras 
District Municipalities Act, 1920, the Travancore-Cochin Pan­
chayat~ Act, 1950, the Madras Village Panchayats Act, 1950 ~r 
the Madras D1str1et Boards Act, 1920, shall be mcrcased by a 
surcharge for the purpose of the Government at the rate of five 
per centum of the profession tax or tax on compames so payable 
and the local authorities concerned shall levy and collect the 
said surcharge along With the professiOn tax or the tax on com­
pames m the same manner as If It were a professiOn tax or a 
tax on compames, and the prov1s10ns of law govermng the levy 
and collection of su.ch taxes shall m all re~pects apply therefor. 
:J. Local authonty to make over the surcharge collected to 
Government -The local authority concerned shall make over 
to the Governrr..ent the surcharge so collected m such manner 
and subject to such deductiOns towards the cost of collectwns as 
the Government may, from time to hme, by rules prescribe. 
6. Removal of dt/]iculttes.-If any difficulty arises m givmg 
effect to the proviSIOns of this Act, the Government may, as 
occasiOn may arise, by order do anythmg which appears to them 
necessary for the purpose of removing the difficulty 
7. Power to make rules.-The Governn,ent may, by notifica­
tion in the Gazette, make rulP.s for carrvmg out the purposes of 
thu• Act. 
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8. Amendment to the Mo.dras Eleme'lttary Edvcatton Aet, 
1920.- (1) Chapter Ill (section~ 32 to 40, both inclusive) of t:he 
Madras Elementary EducatiOn Ad, 1920, as in force m the 
Malabar district referred to in sub-sectwn (2) of section 5 of 
the States Reorganisation Act, 1956, shall be omitted. 
(2) As soon as may be after the commencement of this 
Act, the elementary educatiOn fuud constituted for each local 
authority under the said Act shall be transferred to the Govern­
ment by such local authority and the same shall vest m the 
Government free of all trusts, liabilities and encumbrances. 
Thereupon It c;hall be competent for the Government to utihse. 
the said fund in such .uanner as they may deem fit. 
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