Section 23(1) in The Kerala General Sales Tax Act, 1963
(1)The tax assessed or any other amount demanded under this Act shall be paid in such manner and in such installments, if any, and within such time, as may be specified in the notice of demand, not being less than twenty-one days from the date of service of the notice. If default is made in paying according to the notice of demand, the whole of the amount outstanding on the date of the default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or other amount under this Act:Provided that the time limit of twenty-one days for a notice under this sub-section shall not apply to casual traders.
