Section 39A(1) in The Kerala General Sales Tax Act, 1963
(1)Notwithstanding anything contrary contained in this Act an assessment may, at any stage of an appeal or revision pending before any authority under this section or High Court, make an application in such form and in such manner as may be prescribed, containing a full and true disclosure of his turnover which had not been disclosed before the Assessing Officer, including the additional amount of tax payable of such turnover and such other particulars as may be prescribed, to the settlement Commission to have the case settled and any such application shall be disposed of in the manner herein after provided:Provided that no such application shall be made unless the assessee has furnished the return of turnover which he is or was required to furnish under any of the provisions under this Act:Provide further that an application shall not be rejected under this sub-section unless an opportunity has been given to the applicant of being heard.
