Section 18(2) in The Kerala General Sales Tax Act, 1963
(2)Notwithstanding anything contained in any other provisions of this Act, if any dealer,-(a)is found on audit of his books of accounts, other records or otherwise to have submitted incorrect or incomplete return for any period or(b)fails to make available any accounts or other accounts or other records required by the designated officer or audit officer for audit in the business place of the dealer.(c)fails to prove the claim of any exemption or reduction in rate of tax claimed by him in the return, the audit officer or other Officer authorized by the designated officer, may, after conducting such enquiry as he may deem necessary reject the return and complete the assessments to the best of his judgement.
