Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 2] [Entire Act] State of Kerala - Subsection Section 2(v) in The Kerala Value Added Tax Act, 2003 (v)"Assessing authority" means any person authorized by the Commissioner to perform the functions of an assessing authority under this Act;
