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 60(3)] [Section 60] [Entire Act] State of Kerala - Subsection Section 60(3)(a) in Kerala General Sales Tax Rules, 1963 (a)no such direction shall be made in respect of any Sales-tax Practitioner unless he is given a reasonable opportunity of being heard;