Section 23BA(3) in The Kerala General Sales Tax Act, 1963
(3)On receipt of an application under sub-section (2), the assessing authority shall verify the same and intimate the amount due to the assessee, shall remit the amount in lump sum or in three equal monthly instalments on or before 31st December, 2010.Provided that notwithstanding anything contained in this section, where,(a)after the last date for filing option, the Government have notified a further date under sub-section (3); and(b)if an applicant had filed his option,earlier and remitted at least one instalments, but had failed to remit the balance amount due and his earlier option was revoked by the assessing authority.On furnishing of a fresh option, the amount paid under the earlier option shall be treated as the amount paid under the subsequent option.
