Section 20A in The Kerala Value Added Tax Act, 2003
20A. Condonation of Delay.
- The Deputy Commissioners having jurisdiction over the area may, for valid and sufficient reasons, to be recorded in writing, condone delay,- .(a)in applying for any refund under this Act and Rules made there under,(b)in filing options under section 8 of this Act up to 31 December, 2008 for the years 2005-06, 2006-07 and 2007- 08:Provided that the time limit for completion of any assessment under this Act shall be extended by a further period of three years from the date of condoning such delay, under this section.
