Download Kerala VAT FORM NO. 21 H: Application to Pay Arrears of Tax in Installments under the Kerala Value Added Tax Rules, 2005
As per Kerala vat rule 51
(1)Any authority under the Act who issues a notice of demand under these rules for the payment of any tax or other amount may, on request by the dealer in form No. 21 H, allow such amount to be paid in not more than six monthly instalments. Interest under sub-section (5) of section 31 shall, however, be payable on the amount remaining unpaid.
(2) The assessing authority shall not decline any such request filed as per sub-rule (1) without giving the applicant an opportunity of being heard.