Section 39A(4) in The Kerala General Sales Tax Act, 1963
(4)On receipt of an application under sub-section (1) the Settlement Commission shall call a report from the Deputy Commissioner and of the basis of the materials contained in such report and having regard to the nature and circumstance of the case or complexity of investigation involved therein, the Settlement Commission may, by order, allow the application to be proceeded, with or reject the application:Provided that an application shall not be rejected under this sub-section unless an opportunity has been given to the applicant of being heard.Provided further that the Deputy Commissioner shall furnish the report within a period of forty-five days of the receipt of commission from the Settlement Commission, and if the Deputy Commissioner fails to furnish the report within the said period, the settlement commission may make the order without such report.
