Amendment status not verified — confirm the current text below against the official source.
In this Act, unless the context otherwise requires;-- (i) Appeal.-- "appeal" includes a cross-objection; (ii) Court.-- "Court" means any Civil, Revenue, or Criminal Court and includes a Tribunal or other authority having jurisdiction under any special or local law to decide questions affecting the rights of parties; [(iia) "e-stamp" means an electronically generated impression or challan issued by the Department of Treasuries, Government of Kerala or any other agency appointed by the Government of Kerala to denote the payment of judicial stamp duty.] (iii) Prescribed.-- "prescribed" means prescribed by rules made under this Act; and (iv) expressions used and not defined in this Act or in the Interpretation and General Clauses Act, 1125 (Act VII of 1125), but defined in the Code of Civil Procedure, 1908 (Central Act V of 1908), shall have the meanings respectively assigned to them in the said Code. Inserted by Kerala Finance Act, 2023 (17 of 2023) published in K. G. Ext. No. 1170 dt. 28/03/2023 (w.e.f. 01/04/2023).