Section 23(3A) in The Kerala General Sales Tax Act, 1963
(3A)Where any dealer has failed to include any turnover or taxable turnover of his business or to pay the tax due thereon the taxable turnover in any return filed or where any turnover has escaped assessment, interest under sub-section (3) shall accrue on the tax due on such turnover with effect from such date on which the tax would have fallen due for payment had the dealer included the same in the return relating to the period to which the turnover or tax, as the case may be relates.
