Section 2A in The Kerala General Sales Tax Act, 1963
2A. Notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in clause (c) of that sub-section, whichever is later.
(3)Not order under this Section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.
