The following Ordinance promulgated by the Governor of Kerala on the 3rd day of September, 2014 is hereby published for general information.

By order of the Governor.

C. Remani,

Special Secretary (Law).

ORDINANCE No. 21 OF 2014

The Kerala Value Added Tax (Amendment) Ordinance, 2014

Promulgated by the Governor of Kerala in the Sixty-fifth Year of the Republic of India.

AN

ORDINANCE

further to amend the Kerala Value Added Tax Act, 2003.

Preamble. Whereas, it is expedient further to amend the Kerala Value Added lax Act, 2003 for the purposes hereinafter appearing;

And Whereas, the Legislative Assembly of the State of Kerala is not in session and the Governor of Kerala is satisfied that circumstances exist which render it necessary for him to take immediate action;

Now, Therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Kerala is pleased to promulgate the following Ordinance:-

1. Short title and commencement.

(1) This Ordinance may be called the Kerala Value Added fax (Amendment) Ordinance. 2014.

(2) It shall come into force at once.

2. Act 30 of 2004 to he temporarily amended -

During the period of operation of this Ordinance, the Kerala Value Added Tax Act. 2003 (30 of 2004) (hereinafter referred to as the principal Act), shall have effect subject to the amendments specified in section 3.

3. Amendment of section 8.

In clause (a) of section 8 of the principal Act,

(a) in sub-clause (i),

(i) for the words "six per cent of the whole contract amount along with tax under sub-section (2) of section 6", the words "seven per cent of the whole contract amount" shall be substituted;

(ii) in the proviso, for the words "four per cent of the whole contract amount along with tax under sub-section (2) of section 6", the words "five per cent of the whole contract amount" shall be substituted.

(b) in sub-clause (ii), -

(i) for the words "at three per cent of the whole contract amount along with tax under sub-section (2) of section 6", the words "at the rate of four per cent of the whole contract amount" shall be substituted;

(ii) the fourth proviso shall be omitted.

SHILA DIKSHIT,

GOVERNOR.