Section 54 in The Kerala Value Added Tax Act, 2003
54. Warehousemen and banks to furnish details.
- Every warehouseman and every bank, including any branch of a bank or any banking institution in the State, shall, if so required by an officer not below the rank of an assessing authority, furnish such information, document or statement as he may consider necessary for the purpose of any proceedings under this Act.Chapter - VII Appeals, Revisions and Settlement of Cases
