Download Kerala VAT FORM No. 35A: Application for Restoration/Setting Aside Abatement No……..Of …..200 Under the Kerala Value Added Tax Rules, 2005
As per Kerala vat rule 77
(1) (i) Any person bound to apply for impleading legal representatives of a deceased party in any proceedings referred to in rule 73 may apply, within sixty days from the date of abatement, for an order to set aside the abatement, and if it is proved that he was prevented by sufficient cause from continuing the proceedings, the appellate or revisional authority, as the case may be, may set aside the abatement.
(ii) The provisions of section 5 of the Limitation Act, 1963 shall apply to an application made under clause (i).
(2) The application shall be in Form No. 35 A and shall be verified in the manner specified therein.
(3) Foreign Diplomatic Mission or Consulate in India, Agencies of the United Nations’ Organization, any consular or diplomatic agent of any such mission or agency claiming reimbursement under section 14, shall file an application in Form No. 21 E before the assessing authority having jurisdiction over the area in which the office of such agency is situated, along with the invoice or sale bill evidencing collection of tax.
(4) On receipt of the documents mentioned in sub-rule (1) the assessing authority shall issue a refund order in Form No. 21F within two weeks from the date of receipt of such documents.