Section 21(3) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(3)The Commissioner may,-(a)call for returns from such officers and persons;(b)make and issue general rules and prescribe form for regulating the practice and proceedings of such officers and persons;(c)issue such orders, instructions and directions to such officers and persons as it may deem fit the proper administration of the Act;(d)The Commissioner shall have power to order refund of entry tax paid, in cases where the goods are proved to be transported for the purpose of "replacement".][The Schedule] [Inserted by Act 23 of 1996 w.e.f. 29-7-1996.](Section 2 (ee))Goods on which tax is leviable under section 3
