e-mail is not proper mode for applying revision under Kerala VAT

Sub section (2) of Section 42 of the Kerala Value Added Tax Act, 2003 requires the dealer to file a revised annual return, rectifying the mistake or omission along with the audit certificate; none of which has been done by the petitioner. The e-mail said to have been sent by the petitioner to the Commercial Tax Officer, is not a proper mode of applying for revision, as statutorily prescribed.

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