Legal Document View

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
[Cites 0, Cited by 0] [Section 21E(4)] [Section 21E] [Entire Act]

State of Kerala - Subsection

Section 21E(4)(i) in Kerala General Sales Tax Rules, 1963

(i)Where in an audit, any irregularity as specified under sub-section (2) of section 18 is detected and such irregularity relates to one return period only and does not disclose any pattern of suppression, the best judgement assessment shall be limited to the return period to which the irregularity relates.