Section 51(1) in Kerala Value Added Tax Rules, 2005
(1)Any authority under the Act who issues a notice of demand under these rules for the payment of any tax or other amount may, on request by the dealer in form No. 21 H, allow such amount to be paid in not more than six monthly installments. Interest under sub-section (5) of section 31 shall, however, be payable on the amount remaining unpaid.
