Amendment status not verified — confirm the current text below against the official source.
In the Kerala Surcharge on Taxes Act, 1957 (11 of 1957),-- (1) in section 3A,-- (i) in sub-section (3), for the figures, words and symbol "30th September, 2008 or on such date as may be notified by the Government.", the figures, words and symbol "31st December, 2010." shall be substituted; (ii) for sub-section (4), the following sub-section shall be substituted, namely:-- "(4) On receipt of an application under sub-section (3), the assessing authority shall verify the same and intimate the amount due to the assessee and thereupon the assessee shall remit the amount in lump sum or in three equal instalments, on or before 31st December, 2010: Provided that notwithstanding anything contained in this section, where, (a) after the last date for filing option, the Government have notified a further date under sub-section (3); and (b) if an applicant had filed his option earlier and remitted at least one instalment, but had failed to remit the balance amount due and his earlier option was revoked by the assessing authority, on furnishing of a fresh option, the amount paid under the earlier option shall be treated as the amount paid under the subsequent option."; (2) in section 3B,-- (i) in sub-section (2), for the figures, words and symbols "30th September, 2009 or on such date as may be notified by the Government.", the figures, words and symbols "31st December, 2010." shall be substituted; (ii) for sub-section (3), the following sub-section shall be substituted, namely:-- "(3) On receipt of an application under sub-section (2), the assessing authority shall verify the same and intimate the amount due to the assessee and thereupon the assessee shall remit the amount in lump sum or in three equal instalments on or before 31st December, 2010: Provided that notwithstanding anything contained in this section, where, (a) after the last date for filing option, the Government have notified a further date under sub-section (3); and (b) if an applicant had filed his option earlier and remitted at least one instalment, but had failed to remit the balance amount due and his earlier option was revoked by the assessing authority, on furnishing of a fresh option, the amount paid under the earlier option shall be treated as the amount paid under the subsequent option.".