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 0] [Section 37D] [Entire Act] State of Kerala - Subsection Section 37D(2) in Kerala General Sales Tax Rules, 1963 (2)On receipt of the application, the Board of Revenue, shall scrutinise the same and admit it if it is in order.