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Section 19: Limitation of claims for refund

The Kerala Tax on Employment Act 1976State Act of Kerala · Act 14 of 1976

No claim to any refund of the tax on employment under section 18 shall be admitted unless it is made within three years from the date of the order of assessment or, where an appeal has been preferred or where there has been a revision, within three years from the order in appeal or revision, as the case may be.

Where this provision sits

ActThe Kerala Tax on Employment Act 1976
Section19
Marginal noteLimitation of claims for refund
JurisdictionState of Kerala
StatusIn force as published by the source

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