Section 11(2) in Kerala Value Added Tax Rules, 2005
(2)(i)If the assessing authority is satisfied that the application filed is in order, it shall grant permission:(a)under clause (a) of section 8 in Form No 4D,(b)Under clause (b) of section 8 in Form No 4DA,(c)under clause (c(i)) of section 8 in Form No 4DB,(d)under clause (c)(ii) of section 8 in Form No 4DC,(e)under clause (d) of section 8 in Form No 4DD,(f)under clause (e) of section 8 in Form No 4DE and(g)under clause (f) of section 8 in Form No 4DF."(ii)If the application filed is not in order, the assessing authority shall reject the application, for reasons to be recorded in writing, after giving the dealer an opportunity of being heard.
