Section 24(2) in The Kerala Value Added Tax Act, 2003
(2)Notwithstanding anything contained in sub-section (1) the officer designated under sub-section (1) of Section 23 may, on his own motion or on a reference being made to him by the assessing authority or on an application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case or the amount involved or for any other reason, it is necessary so to do, he may issue such directions as he thinks fit for the guidance of the assessing authority to enable him to complete the assessment, and such directions shall be binding on the assessing authority.Provided that no directions, which are prejudicial to the assessee, shall be issued before an opportunity is given to the assessee of being heard.Provided also that the time limit for the completion of assessments for the year 2005-06 under this section shall be extended up to 31 march 2011
