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[Cites 0, Cited by 0] [Section 31D(1)] [Section 31D] [Entire Act]

State of Kerala - Subsection

Section 31D(1)(c) in Kerala General Sales Tax Rules, 1963

(c)the statement in Form 40 shall be submitted to the assessing authority which ordered forfeiture of the illegal or excess collection within a period of 3 years from the date on which the order of forfeiture was passed under sub-section (1) of Section 46A.