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THE KERALA VALUE ADDED TAX ACT, 2003
CHAPTER IX : MISCELLANEOUS

Body 96A. Framing Special schemes for speedy disposal of assessment and reassessment-

For the speedy disposal of assessments and re-assessments, the Government may by notification in the Official Gazette, frame special scheme outlining the structure, functions, procedure and the manner to initiate and complete assessments under this Act under a fast-track mode.