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 3(1)] [Section 3] [Entire Act] State of Kerala - Subsection Section 3(1)(i) in Kerala Finance Act, 2007 (i)after the word "calculated", the words "at the rates in clause (a) or (b) whichever is higher" shall be inserted;