section 2
Amendment of section 2
Kerala Coir Workers’ Welfare Cess Act, 2008Tax200822 sections
Statutory text
In the Kerala Coir Workers’ Welfare Cess Act, 2008 (20 of 2008) (hereinafter referred to as the principal Act), in section 2,—
- (i) the existing clause
- (a) shall be re-lettered as clause
- (aa) and before clause
- (aa) so re-lettered, the following clause shall be inserted, namely:— “(a) “Appellate Authority” means the appellate authority under section 12;”;
- (ii) after clause (d), the following clause shall be inserted, namely:— “(da) “Compounding Officer” means an officer designated by the Government under section 16 D;”.
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