Section 5E in The Kerala General Sales Tax Act, 1963
5E. Special provision for completion of assessment of tax on lotteries.
- Notwithstanding anything contained in this Act or any judgement, decree or order of any court, Tribunal or other authority, any dealer in lottery tickets liable to pay tax under sub-section (1) of Section 5 or section 5BA as it stood before amendment by the Kerala Finance Act, 2005, shall be liable to pay tax on the sale or purchase of lottery tickets at the rates applicable under this Act before such amendment and nothing shall affect the right to initiate and complete any proceedings pending regarding the assessment. Levy, collection and recovery of tax, penalty or other amount chargeable including that of escaped turnover or affect the liability of any person to pay any sum due from him or existing right of refund under this Act or the right to initiate or continue any application, appeal, revision including suo motu revision or other proceedings made or preferred to any officer or authority under this Act.
