Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 39B(5)] [Section 39B] [Entire Act] State of Kerala - Subsection Section 39B(5)(ii) in Kerala General Sales Tax Rules, 1963 (ii)The provisions of section 5 of the Limitation Act,1963 shall apply to an application made under clause (i).