Section 10(3) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(3)If a person liable to pay the tax, furnishes a revised return in accordance with Sub-section (2) of Section 7, and if such revised return shows that-higher amount of tax than that already paid is payable, he shall pay into the [Government Treasury or any bank notified by Govt.] [Substituted by Act 12 of 2003 w.e.f. 1-4-2003.] in the prescribed manner, the difference in the amount of tax according to such revised return.
