Section 14AB(10) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(10)If, as a result of the revision of review, any change becomes necessary in any assessment, the High Court may direct the assessing authority to amend the assessment, authority to amend the assessment accordingly, and on such amendment being made any amount paid in excess by any person shall be refunded to him, or the further amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.] [Inserted by Act 42 of 2005 w.e.f. 1-4-2005.]
