Section 43(3) in The Kerala General Sales Tax Act, 1963
(3)Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer or other person a revised notice of assessment or penalty, and thereupon the provisions of this Act and the rules made there under shall apply as such notice had been given in the first instance.Explanation. - The liability to pay the tax or other amount will arise only from the date specified in the revised notice.
