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 55(5)] [Section 55] [Entire Act] State of Kerala - Subsection Section 55(5)(a) in The Kerala Value Added Tax Act, 2003 (a)in the case of an order of assessment or penalty, either confirm, reduce, enhance or annul the assessment or the penalty or both;