Notification No. [S.R.O. No. 1152/2004] G.O.(P)No. 170/2004/TD. Dated : 28th October, 2004.

In exercise of the powers conferred by Section 57 of the Kerala General Sales Tax Act, 1963 (15 of 1963), the Government of Kerala hereby make the following Rules, further to amend the Kerala General Sales Tax Rules, 1963, namely:-

RULES

1. Short title and commencement:- (1) These rules may be called the Kerala General Sales Tax (Amendment) Rules, 2004.

(2) They shall come into force at once.

2. Amendment of the rules - In the Kerala General Sales Tax Rules, 1963, in rule 4E, for the words "not below the rank of Commissioner" the words "not below the rank of Deputy Commissioner" shall be substituted.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

Rule 4E of the Kerala General Sales Tax Rules, 1963 provides that the Departmental Member of the Settlement Commission appointed under section 4A of the Kerala General Sales Tax Act, 1963, shall be an Officer of the Commercial Taxes Department not below the rank of Commissioner. Now, the Government have decided to appoint an Officer not below the rank of Deputy Commissioner, as the Department Member of the said Commission. For the above purpose appropriate amendment is to be made in the Kerala General Sales Tax Rules, 1963.

This notification is intended to achieve the above object.

(Published in Kerala Gazette Extra Ordinary No.2308 dated 2nd November, 2004)