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[Cites 0, Cited by 0] [Section 3] [Entire Act]

State of Kerala - Subsection

Section 3(5) in Kerala Finance Act, 2007

(5)Notwithstanding anything contained in any other provisions of this Act, appeals against the assessment orders issued under fast track method shall lie within forty five days to the Sales Tax Appellate Tribunal and no such appeal shall lie unless the dealer has paid the entire tax amount.".