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[Cites 0, Cited by 0] [Section 4(3)] [Section 4] [Entire Act]

State of Kerala - Subsection

Section 4(3)(b) in The Kerala General Sales Tax Act, 1963

(b)The Chairman or any other member of the Appellate Tribunal nominated by him may, sitting singly, dispose of any case where the amount of tax or penalty disputed in appeal does not exceed twenty five thousand rupees and the order of assessment or penalty appealed against is issued by an officer not above the rank of a Sales Tax Officer.