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[Cites 0, Cited by 0] [Section 23B(1)] [Section 23B] [Entire Act]

State of Kerala - Subsection

Section 23B(1)(ii) in The Kerala General Sales Tax Act, 1963

(ii)in case of demands relating to the period from 1st April, 2005 to 31st March, 2018, may opt for settling the arrears on payment of the principal amount of the tax and interest in arrears by availing a complete reduction of the penalty amount: