Smt Jenny Thekkekara

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Smt Jenny Thekkekara


      Name                                   :    JENNY THEKKEKARA
      Email                                    : Jennycts5[at]gmail[dot]com
      Educational Qualification      :    LL.M
      University                              :    Mahatma Gandhi University 
      Year of Joining                      :    1993
      Areas of Interest                   :    Indirect Tax Laws, GST,  Tax Reforms etc.
      Experience                           :    25 Yrs.

1. Publications

a) Journal
      Kerala Tax Reporter [KTR] – Editor. It is a monthly Law Journal Published by the Institute. Reporting Supreme Court and High Court Judgments on Sales Tax, Value Added Tax, Goods and Services Tax, Agricultural Income Tax, Entry Tax, Money Lenders Act. etc. It also publishes Articles, Government Notifications, Circulars and Clarifications on the related subjects. 

b) Book

  • Complete Book on Value Added Tax – Published by Kerala       Co-authors S. Anilkumar, (Advocate, High Court of Kerala) & Sri. M.L.Paul (3 editions in 2005, 2008 & 2009).
  • The Kerala Tax on Luxuries Tax Act, 1976. “This Book Contains Notes, Comments, case laws relating to Luxuries Tax Act, 1976. Co-authors:         Sri. V. Murukeshkumar & Sri. M.L.Paul.
  •  Comprehensive Book on VAT Published by Gulati Institute of Finance and Taxation [GIFT] in 2015 Co-author Sri. M.L.Paul
  •  A Book on Kerala Value Added Tax Act, with notes, illustrations and case laws published by GIFT in 2017.

c) Publication of Training Material

  • “Value Added Tax Act, 2003” - Training material for the use of the officials of Commercial Taxes Department.  Co-authors : Sri.R. Sreekumar, Sri.M.L.Paul.
  •  “Statutory Forms” – 120 Forms as per the KVAT Rules, 2005 & KVAT Amendment Rules, 2005, were published exclusively for training the officials of Commercial Taxes Department. – (Co-author: Sri.M.L.Paul and  Dr.N. Ramalingam).
  •  “Compendium of Circulars” - Circulars issued by the Commercial Taxes Department, Government of Kerala from 1.4.2005 to 31.3.2008 (156 Circulars) were compiled and published for the use of officials of the Commercial Taxes Department. Dr.N.Ramalingam, Sri.M.L.Paul Faculty, CTS were involved in the compilation work.
  •  “Schedules under Kerala Value Added Tax Act, 2003” (as amended by Kerala Finance Act, 2009)   -  (Co-author:  Sri.M.L.Paul).
  • Training material for the use of Check-post Intelligence Wings of the Commercial Taxes Department Officials (Co-author Sri.M.L.Paul).

2. Project Report Submitted to Planning Board
(i) Simplification of the Provisions and Procedure under KVAT Act, 2003 and KGST Act, 1963 for Revenue Augmentation.

(ii) Compilation of Decadal Amendments (2005-2015) of Kerala Value Added Tax Act, 2003 with Notes, Illustrations and Case Laws – For the Easiness of Tax Collection.

(iii) Compilation of KVAT Rules, 2005 and Forms (2005-2015) – For the Reference of Tax Administration.

(iv) Compendium of Circulars, Notifications and GIST of Clarifications (2005-2015) under the VAT Regime- For the Reference of Assessing Authorities.

3. Comments on GST Model Law Submitted to Government of Kerala
4. Policy Note submitted to Government of Kerala
(i) Proposal for Clarificatory Amendment on the provisions of Sec. 8(f) (v) (ii) of KVAT Act, 2003. 

(ii) Commodities differing rates under the VAT in Kerala and Tamil Nadu.

(iii) Policy Note submitted to Government of Kerala, in the light of decision of Hon’ble Kerala High Court in Cochin Blue Metal (P) Ltd. Vs. Intelligence Officer in order to plug the leakage of revenue. 

(iv) Proposal for ceiling “Total Turnover” for dealers in Cooked Food opting compounding u/s. 8(c) (i) of KVAT Act, 2003.

(v) Proposal for re-introducing tax on rice, wheat, maida and sooji under the KVAT Act, 2003.

(vi) Audit of Accounts under KVAT Act, 2003 and Income Tax Act, 1961- Conciliation Required.

(vii) Proposal for enhancement of rate of tax of “used motor vehicle”. 

(viii) Proposal to impose tax on textiles, may be made at par with readymade garments.

(ix) Proposal for tax liability on Kudumbasree units importing goods from outside the State.

(x) Enhancing the rate of TDS on Transfer of Right to use from 4% to 5% under section 10 (1A) to make it at par with VAT rate – Amendment Proposed in Section 10.

6. Courses 
a) Post Graduate Diploma in Goods and Services Taxation [PGD-GST]
    Subject: Paper I        :    Goods and Services Tax: Law and Practice.
                  Paper II        :    Goods and Services Tax: Law and Practice.
                  Paper V Part B    :     General Laws of Taxation.

b) Post Graduate Diploma in Taxation
      Subject    :    General Laws of Taxation
                      :    Kerala Value Added Tax: Law and Practice
c)  Diploma in Sales Taxation
Subject    :     Kerala Value Added Tax: Law and Practice

7. Training
a) Sales Tax Practitioner Training – Training Co-ordinator and resource person.

b) Diploma in Sales Taxation Holder’s Training (DST Holders) Training                
Co-ordinator and resource person.

c) Training on KVAT Act, to Kerala Commercial Taxes Department.

d) Training on KVAT Act to Commercial Taxes Department, Sikkim.

e) Training on KVAT Act to Commercial Taxes Department, Bihar.

f) Training on Constitutional aspects of GST to Taxes Department of Maharashtra.

g) On the Job Training to the Higher Secondary Students of Higher Secondary School, Olathanni.

h) Training to Students of Mulavana Higher Secondary Vocational School Students on VAT.

i) Teachers Training for Vocational Higher Secondary Education, Govt. of Kerala on KVAT.

j) Training to Micro Enterprises Consultants of Kudumbashree Units at Trivandrum, Ernakulam and Kozhikode. 

k) Performance Improvement Programme (PIP) – Training to members of Kudumbashree Units. Conducted training to 1736 members. 

8. Projects
1) Legal and Fiscal Effects of the Proposed Commercial Venture of Kerala Medical Service Corporation Ltd. 

2) Building Institutional Capacities of the Kudumbashree Units for Sustainable Growth and Development.

3) Selection of Skill Training Institutes for Accreditation by the Kudumbashree Mission.

4) Developing Database of the Micro Enterprises under the Kudumbashree Mission.

5) Impact Assessment of Tax Automation of Commercial Taxes Department of State of Kerala, Project undertaken in association with Ernest & Young) GIFT - Project Member.

6) Report on legal & Fiscal effects of the proposed commercial venture of Kerala medical service corporation Ltd.- Project Member.

7) Legal and Revenue implications of VAT on Textiles and Sugar. A Study on the Additional Resource Mobilisation for State of Kerala – Project Member.

8) A Study on Mobilization of Additional Resources by Taxing Hoardings – Project Member.

9) Revenue collection of 20% rated White Goods: A Study for Kerala – Project Member.

10) Government of India Project – “Uniform Commodity Nomenclature, Classification & Coding [UCNCC] for Inter-State and Intra-State Taxation in India” – Project Member.

11) “Taxation of Petroleum Products: Policy Strategy in the context of Dismantling of Administered Pricing Mechanism – A Study with Special Reference to Kochi Refineries Ltd.”- Project Member.

9. Working Papers
1) Tax, Turnover and Quality analysis of Petrol & Diesel of Oil Marketing Companies in Kerala – Co-authors: Smt. L.Anithakumary, Smt. Shyama Nair, & Dr.N. Ramalingam.

2) Collection, Collation, Analysis & Reports Generation of Dealer – wise Data of Commercial Taxes Department, Government of Kerala (Periods: 2005-06, 2006-07, 2007-08)- Concept Development & Facilitation: Dr. Ramalingam. District  Co-ordinators: Sri.M.L.Paul & Smt.L.Anithakumary (Kollam, Idukki & Mattancherry): Smt. Shyama Nair (Alappuzha& Trissur): Dr.C.S.Venkiteswaran (Palakkad, Kannur & Kasargod): Dr.Jose Sebastian (Malappuram, Kozhikkode & Wayanad): Dr.Thomas Joseph (Pathanamthitta & Kottayam) & Dr.N.Ramalingam (Thiruvananthapuram & Ernakulam).

3) Charging Provisions under the KGST Act, 1963: Proposals for Simplification- CTS Working Paper No. 6/98. Co-authors: Shri. S. Radhakrishnan Thampi, & Shri. K. Gopakumar.

4) Entry Tax on textiles & Tobacco – CTS Workin Paper No. 3/99.  
Co-author:  Shri. K. Gopakumar.

5) Widening of Turnover Tax Base: A Short Term Additional Resource Mobilization Programme in the context of Fiscal Crisis of Kerala – CTS Working Paper               No. 10/2001.  Co-author: Shri. K. Gopakumar.

10. GST Training
    Training on GST imparted to various sectors

  •  Sales Tax Practitioners
  •  Sales Tax Consultants
  •  Kerala State Electricity Board
  •  Traders
  •  Kudumbashree Officials
  •  Co-operative Bank employees
  •  Kerala Water Authority
  •  Commercial Taxes Department

11. Committee Member
    Committee Member in drafting of Kerala Value Added Tax Act, 2003.

12. Paper Presentation in Workshop & Seminar
a) Paper presented on changing taxation regime – Legal concerns at Govt. Law College Ernakulum
b) Paper on “tax avoidance or tax evasion” in the light of decision in vodafone case at GIFT
c) Presentation on Kerala Finance Bill, 2015 to Sales Tax Practitioners at GIFT
d) Presentation on Kerala Finance Bill, 2016 to Sales Tax Practitioners at GIFT
e) Presentation on Budget Tax Matters, 2016 to Sales Tax Practitioners at GIFT
f) Presentation on Kerala Finance Act, 2016 to Tax Consultants  at GIFT

13. Updating of Statutes
a) Kerala Value Added Tax Act, 2003
b) Kerala General Sales Tax Act, 1963