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[Cites 0, Cited by 0] [Section 46(4)] [Section 46] [Entire Act]

State of Kerala - Subsection

Section 46(4)(iii) in Kerala Value Added Tax Rules, 2005

(iii)If the application submitted by the dealer appears to the assessing authority to be incorrect or incomplete or otherwise not in order, it shall, after making such enquiry as it considers necessary and recording the reasons in writing, pass such orders as it thinks fit. The Assessing Authority shall, before passing any such order, give the dealer an opportunity of being heard.