Download Kerala Vat Form No.23B

Download Kerala VAT FORM No.23B: Notice for Attachment of Money under Section 35(1) Of the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 43

The notice referred to in sub-section (1) of Section 35 shall be in Form No. 23 B

As per section 35(1) – The assessing authority may, at any time or from time to time by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to the

assessing authority) require any court or any officer of the Central Government or of the Government of any State or Union Territory or any other person (other than an individual) from whom money is due or may become due to the dealer or any court or any such officer or any other person (other than an individual) who holds or may subsequently hold money for or on account of the dealer, to pay to the assessing authority, either forthwith if the money has become due or is so held or within the time specified in the notice (not being before the money becomes due or is held), so much of the money as is sufficient to pay the amount due by the dealer in respect of arrears of tax, fee or penalty or the whole of the money when it is equal to or less than the arrears of tax, fee or penalty.

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