- In the Kerala General Sales Tax Act, 1963 (15 of 1963),-(1)in section 7,-(i)after the word "calculated", the words "at the rates in clause (a) or (b) whichever is higher" shall be inserted;(ii)in clause (b), the words "whichever is higher" shall be omitted;(2)in section 17,-(a)for the fourth proviso to sub-section (6), the following proviso shall be substituted, namely:-"Provided also that the assessment relating to the years up to and including the year 2001-02 pending as on 31st day of March, 2007 shall be completed on or before the 31st day of March, 2008.";(b)in sub-section (8),-(i)for the first proviso, the following proviso shall be substituted, namely:-"Provided that all such assessments or re-assessments pending as on the 31st day of March, 2007 shall be completed on or before the 31st day of March, 2008.";(ii)for the third proviso the following proviso shall be substituted, namely:-"Provided also that all such modified assessments or modified reassessments or remanded assessments pending as on the 31st day of March, 2007 shall be completed on or before the 31st day of March, 2008.";(3)after section 17C the following section shall be inserted, namely:-"17D. Fast Track method of completion of Assessment. - (1) Notwithstanding anything contained in any other law for the time being in force or in any other provisions of this Act assessments pending under the Act as on the 1st day of April, 2007 may, subject to the provisions of sub-section (2), be completed under the fast track method.(2)The assessment under sub-section (1) shall be completed in the following manner, namely:-(a)The assessment shall be completed by a 'team' comprising of a team of officers which shall be constituted by the Commissioner;(b)In the case of files relating to Special Circles, there shall be three Assistant Commissioners in the team, headed by a Deputy Commissioner. In the case of Ordinary Circles, the team shall be headed by an Assistant Commissioner and comprise three Commercial Tax Officers as members;(c)All files of the dealer pertaining to an assessment year shall be clubbed with assessment file and taken up for disposal;(d)No assessment completed by the teams shall be re-opened unless there is fresh receipt of materials pertaining to tax evasion:Provided that the assessment may be re-opened with the prior permission of the Commissioner;(e)The assessment shall be completed fairly by a summary proceeding;(f)The team shall be competent to offer reasonable concessions after recording the reasons thereof on the estimation of suppression of turnover on account of any offences detected against the dealer, and also on the interest payable up to a maximum of fifty per cent of that payable, in cases where the dealer offers immediate payment of the dues;(g)The hearings shall be open to public. The date and venue of the sitting shall be intimated in advance to the dealers concerned. Information shall also be published through the local media;(h)No adjournment in the cases listed at a session shall be permitted except under exceptional circumstances;(i)If a dealer fails to appear, the assessment shall be finalized 'ex-parte' following the principles of natural justice;(3)All assessment under fast tract method shall be by unanimous decisions signed by all team members.(4)Notwithstanding anything contained in any other law for the time being in force the officers of the team shall be absolved from personal liability on account any assessment order issued in good faith.(5)Notwithstanding anything contained in any other provisions of this Act, appeals against the assessment orders issued under fast track method shall lie within forty five days to the Sales Tax Appellate Tribunal and no such appeal shall lie unless the dealer has paid the entire tax amount.".
