Section 73 in Kerala General Sales Tax Rules, 1963
73. Submission of returns under repealed Rules.
- Notwithstanding anything contained in these Rules and the repeal of the General Sales Tax Rules, 1950 a dealer liable to pay tax, fee, or other amount due under the General Sales Tax Act, XI of 1125 for the period prior to first April 1963, shall submit the returns due for that period, in accordance with the provisions of the General Sales Tax Rules, 1950.
