In exercise of the powers conferred by sub-section (1) of section 60 of the Kerala Value Added Tax Act, 2003 (Act 30 of 2004), the Government of Kerala hereby empower an officer not below the rank of a Deputy Commissioner having jurisdiction of the area concerned to prefer appeal before the Appellate Tribunal under the Kerala Value Added Tax Act, 2003 (Act 30 of 2004), under sub-section (5) of section 55 of the Kerala Value Added Tax Act, 2003 (Act 30 of 2004).

(2) This notification shall be deemed to have come into force on the 1st day of April, 2005.

By order of the Governor,

Dr. RATHAN U. KELKAR,

Secretary to Government.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.) Sub-section (1) of section 60 of the Kerala Value Added Tax Act, 2003 delegate power to the Government to empower an officer to prefer appeal under section 60 of the Kerala Value Added Tax Act, 2003 before the Appellate Tribunal. Now the Government have decided to empower the Deputy Commissioner having jurisdiction of the area concerned to prefer appeal before the Appellate Tribunal under the Kerala Value Added Tax Act, 2003 (Act 30 of 2004).

The notification is intended to achieve the above object.