State Act
19
Section 19. Limitation of claims for refund.
The Kerala Tax on Employment Act 1976
Act no. 14 of 19761976In forceKerala (State Act)
19. Limitation of claims for refund.—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.