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 12(1)] [Section 12] [Entire Act] State of Kerala - Subsection Section 12(1)(a) in THE KERALA FINANCE ACT, 2020 (a)the dealers who have received assessment orders before 30th April, 2020 shall file their option for waiver before the assessing authority on or before 30th September,2020.