Where, any time limit has been specified in, or prescribed, under the specified Act terminates on the 31st day of March, 2020 for the completion or compliance of such action, as completion of any proceeding or passing of any order or issuance of any notice relating to any assessment, proceeding to determine any tax, penalty or other amounts or such other action, by whatever name called, by any authority, under the provisions of the specified Act and where completion or compliance or such action has not been made within such time, then, the time limit for completion or compliance of such action shall, notwithstanding anything contained in the specified Act, stand extended to the 31st day of March, 2021.Explanation.—For the purpose of this section, specifiedAct means the Kerala General Sales Tax Act, 1963 (15 of 1963), the Kerala Tax on Luxuries Act 1976 (32 of 1976) (former Act), the Kerala Agricultural Income Tax Act, 1991 (15 of 1991), the Kerala Value Added Tax Act, 2003 (30 of 2004) (former Act).
