Bare ActsKerala Tax on Entry of Goods into Local Areas Act, 1994

Section 5

Assessing Authorities

Amendment status not verified — confirm the current text below against the official source.

The Government may, by notification, appoint the officers of the Agricultural Income Tax and [Commercial Taxes] Department not below the rank of the Sales Tax Officer to be the assessing authorities for the purposes of this Act and may assign to them such local area or local areas as may be specified in such notification. Substituted by Act 12 of 2003 w.e.f. 01/07/2003.

Section 5 – Kerala Tax on Entry of Goods into Local Areas Act, 1994 | DailyLaw.ai