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[Cites 0, Cited by 0] [Section 97(3)] [Section 97] [Entire Act]

State of Kerala - Subsection

Section 97(3)(d) in Kerala Value Added Tax Rules, 2005

(d)who:-
(i)has retired from the Commercial Tax Department of the Government of Kerala and a period of two years has elapsed since his retirement; and
(ii)during his service under the Government, had worked in a post not lower in rank than that of an assessing authority for a period of not less than three years: