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THE KERALA VALUE ADDED TAX RULES, 2005
CHAPTER - VII : APPEALS, REVISIONS, SETTLEMENT AND REFUNDS

79. Filing of Application before the Settlement Commission.-

(1) Every application under subsection (1) of section 61 shall be in quadruplicate, in Form No. 36 and shall be verified in the manner specified therein and accompanied by a fee of one thousand five hundred rupees.

(2) Along with the application under sub-section (1) of section 61, the applicant shall submit the following documents or records:

    (i) copy of the original order against which the appeal or revision had been filed,

    (ii) copy of the order(s) of the appellate or revisional authority if the settlement is preferred not at the stage of proceedings pending before the first appellate or revisional authority, and

    (iii)copy of the books of accounts or any other document or record on which the assessee relies upon to prove the genuineness of his claim.

(3) The applicant shall submit all other documents, records or details, which the Settlement Commission may require him to furnish.