Section 10(4) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(4)The amount of-(i)the tax due, where return has been furnished without full payment thereof;(ii)the difference in the tax assessed under Section 8 or reassessed under section 9 for any period and the sum already paid by the person in respect of such period, and;(iii)the penalty, if any, levied under section 15; shall be paid by the person into the [Government Treasury or any bank notified by Govt.] [Substituted by Act 12 of 2003 w.e.f. 1-4-2003.] by such date, which shall be after thirty days from the date of service of the notice, as may be specified in the notice issued by the assessing authority for this purpose.
