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[Cites 0, Cited by 0] [Section 98(4)] [Section 98] [Entire Act]

State of Kerala - Subsection

Section 98(4)(i) in The Kerala Value Added Tax Act, 2003

(i)any authority appointed under the provisions of Kerala General Sales Tax Act, 1963 (15 of 1963) shall have power to initiate and complete any proceedings under the said Act for the assessment, levy, collection and recovery of tax, penalty or other amount chargeable under the said Act including that of escaped turnover or to continue any such proceedings pending at the commencement of this Act for any period prior to the date of commencement of this Act and the provisions relating to appeal, revision or review under this Act shall apply to such proceedings as if it were a proceeding completed under this Act;