Section 23(3B) in The Kerala General Sales Tax Act, 1963
(3B)(i)Where, as a result of any order in appeal or revision or in any other proceedings, the tax or any other amount due under this Act is finally settled, the interest leviable under sub-section (3) shall be on the amount as finally settled and the period during which the collection of tax or other amount is stayed by any Court or any other authority shall not be excluded in computing the period for calculating interest under the said sub-section.(ii)For the removal of doubt it is hereby clarified that the provisions of clause (i) of this sub-section shall apply to all tax and other amount pending payment as on the 1st day of April 1994.
