Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act] State of Kerala - Subsection Section 12(1)(b) in THE KERALA FINANCE ACT, 2020 (b)dealers who receive assessment orders after 30th April, 2020 shall file the option within a month from the date on which the assessment orders are received on or before 31st. March, 2021, whichever is earlier;