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[Cites 0, Cited by 0] [Section 40(3)] [Section 40] [Entire Act]

State of Kerala - Subsection

Section 40(3)(a) in The Kerala General Sales Tax Act, 1963

(a)in the case of an order of assessment or penalty,-
(i)confirm, reduce, enhance or annual the assessment or penalty or both;
(ii)set aside the assessment and direct that a fresh assessment may be made after such further enquiry as may be directed; or
(iii)pass such other orders as it may think fit; or