Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 39] [Entire Act]

State of Kerala - Section

Section 14 in The Kerala General Sales Tax Act, 1963

14. Procedure for registration.

(1)An application for registration shall be made to such authority, in such manner and within such period as may be prescribed and shall be accompanied by a fee as specified below: -
(a) Where the total turnover is less Fivehundred rupees than three lakh rupees
(b) Where the total turnover is Rs.3 lakh andabove but is less than 10 lakh Seven hundred and fifty rupees
(c) Where the total turnover is ten lakhs rupeesand above but less than 50 lakh rupees Rs.1750/-plus Rs.25/- for each lakh or partthereof above ten lakh rupees Rs.2000/-plus fifty
(d) Where the total turnover is fifty lakh andabove rupees for each lakh or part thereof abovefifty lakh.
Provided that the total registration fee payable shall in no case exceed twenty thousand rupees.Provided that where the dealer is an authorized retail or wholesale distributor of rationed articles (rice, wheat, sugar and kerosene) under the Kerala Rationing Order, 1966 or palmolien his total turnover for the purpose of this sub-section shall not include the turnover in respect of such goods.Provided further that in the case of a casual trader, the minimum registration fee to be paid shall be one thousand and five hundred rupees.
(1A)Notwithstanding anything contained in Sub-section (1) every dealer registered under Sub-section (3) of section 7 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) shall in addition to the fee specified in sub-section (1) pay a fee of rupees one hundred.
(2)If the prescribed authority after making such enquiries as it may consider necessary is satisfied, -
(a)that the application is in order;
(b)that the particulars furnished therein are correct; and
(c)that the security, if any, required to be furnished under sub-section (2A) has been furnished, it shall register the applicant and issue to him a certificate in the prescribed form.
(2A)Where it appears necessary to the prescribed authority so to do for the proper realization of the tax payable under this Act, it may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of the registration certificate a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified.
(3)Where a dealer has more than one place of business, the registration certificate shall cover all such place of business. The assessing authority shall issue copies of the registration certificate to the dealer for exhibition at each of his places of business and the dealer shall pay a fee of one hundred and fifty rupees for each copy.
(3A)A dealer conducting exhibitions, exchange melas or any prize schemes for sales promotion, shall obtain a written permission from the assessing authority, in whose jurisdiction the dealer is registered under the Act, for conducting the same by remitting the fee of rupees five hundred for each such scheme and the assessing authority shall issue a certificate in the manner prescribed and such certificate shall be exhibited. The dealer to whom the permission is issued shall be exhibited at a conspicuous place where exhibitions or exchange mela or prize schemes are conducted.
(4)The prescribed authority shall have power for good and sufficient reasons to demand from any dealer, who has been registered or has applied for renewal of registration security, or if the dealer has already furnished any security in pursuance of an order under sub-section (2A) additional security, for the proper payment of tax by him for an amount not exceeding one half of the tax, payable on the turnover of the dealer for the year as estimated by the prescribed authority or three months' compounded rate in the case of applicants who have opted to pay tax under Section 7.Provided that the assessing authority shall have power to demand at any time additional security if such authority has reason to believe that the turnover estimated under this sub- section was too low.
(5)A certificate issued under sub-section (2) shall be valid for a year and shall be renewed from year to year on payment of the fee specified in sub-section (1) and continues to be valid on such renewal.
(5A). A certificate issued under sub-section (2) shall be valid for a period of one year and shall be renewed annually on payment of the fees as specified below: -
(a) dealers registered under the Kerala GeneralSales Tax Act, 1963. Rs.500 (Rupees five hundred) per year.
(b) dealers registered under the Kerala GeneralSales Tax Act, 1963 and the Central Sales Tax Act, 1956. Rs.1500/- (Rupees One thousandand fivehundred) per year.
(5B)Every registered dealer shall be issued an electronic identity card subject to such conditions as may be notified by Government in this behalf.
(6)A dealer registered under sub-section (1) or sub-section (2) of section 13 shall be entitled to have his registration cancelled if he is able to prove to the satisfaction of the prescribed authority that his turnover in each of the two consecutive years immediately preceding the application was less tan the limits mentioned in the respective sub-sections.
(7)The prescribed authority shall have power, for good and sufficient reasons, to cancel, modify or amend any registration certificate issued it.
(8)No application for registration and no renewal under this section shall be refused and no order under sub-section (4) or sub-section (7) shall be made, unless the dealer concerned has been given an opportunity of being heard.
(9)When a dealer has ceased to do business in any year, and gives notice of that fact to the prescribed authority, he shall not be liable to pay any registration fee from the commencement of the following year unless he resumes business.
(10)The dealer shall exhibit the certificate of registration granted under sub-section (2) at the place of business mentioned in the certificate. Where the dealer has more than one place of business, he shall exhibit the certificate of registration at the principal place of business mentioned in the certificate and a copy of such certificate granted under sub- section (3) at every other place of business within the State mentioned in the certificate.
(11)The prescribed authority shall dispose of the application for registration received under sub-section (1), within six weeks from the date of receipt of the application.