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 Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 45AA] [Entire Act] State of Kerala - Subsection Section 45AA(2) in The Kerala General Sales Tax Act, 1963 (2)No penalty under sub section (1) shall be imposed without giving the assessee a reasonable opportunity of being heard.
