Section 18(3) in The Kerala General Sales Tax Act, 1963
(3)Notwithstanding anything contained in sub-section (2), the designated officer may, on his own motion or on a reference being made to him by the assessing authority or on application by the assessee, call for and examie the records of any proceeding in which an assessment in pending and, if he considers that, having regard to the nature of the case or the amount involve or for any other reason, it is necessary so to do, he may issued such directions as he thinks fit for the guidance of the assessing authority to enable him to complete the assessment, and such directions shall be binding on the assessing authority. Provided that no direction, which is prejudicial to the assessee, shall be issued before an opportunity is given to the assessee of being heard.
