NOTIFICATION G.O.(P) No.55/2005/ID. SRO No :- 327/2005. Dated 31st March, 2005

In exercise of the powers conferred by section 33 of the Kerala Value Added Tax Act, 2003 (30 of 2004), the Government of Kerala hereby appoint the Inspecting Assistant Commissioners of the Commercial Taxes Department of all the districts in the State to exercise the functions of a Collector under the Kerala Revenue Recovery Act, 1968 (15 of 1968) for the purpose of recovery of arrears due under the Kerala Value Added Tax Act 2003, (30 of 2004) from the respective districts.
This notification shall come into force with effect from the date of coming into force of the Kerala Value Added Tax Act, 2003 (30 of 2004).

Explanatory Note
(This does not form part of the notification but is intended to indicate its general purport.)

Government have decided to appoint the Inspecting Assistant Commissioners of all Districts, in the State to exercise the functions of a Collector under the Kerala Revenue Recovery Act 1968 (15 of 1968) for the purpose of realising the dues that may occur under the Kerala Value Added Tax Act 2003 (30 of 2004) in the respective districts..
This notification is intended to achieve the above object.