Section 6(6)(c) in The Kerala Tax on Luxuries Acts, 1976

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State of Kerala - Subsection

Section 6(6)(c) in The Kerala Tax on Luxuries Acts, 1976

(c)Where any such rectification has the effect of enhancing assessment or penalty the assessing authority shall give the proprietor 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 if such notice had been given in the first instance,

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State of Kerala - Subsection

Section 6(6)(c) in The Kerala Tax on Luxuries Acts, 1976