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The Kerala General Sales Tax Rules, 1963
Chapter VI : Appeals, Revisions and Refunds

Body 41AA. Disclosure of information in the application for settlement cases

(1) The settlement Commission may, while calling for a report from the Joint Commissioner of State Tax under sub-section (4) of section 39A also forwarded a copy of the application flied in Form No. 52 (other than the annexure and the statements and other documents accompanying such Annexure).

(2) Where an order under sub-section (4) of section 39A allowing the application to be proceeded with is made by the settlement commission, the information contained in the Annexure to the application in FormNo:- 52 and in the Joint Commissioner of State Tax along with a copy of the said order.

(3) the settlement commission shall maintain necessary registers to record the details of applications for settlement of cases coming before it.