Section 3(8) in The Kerala Tax on Luxuries Rules, 1976
(8)If the-return is submitted without a treasury receipt, crossed cheques or crossed demand draft for the full amount of the tax payable in favour of the assessing authority, he shall serve upon the proprietor of the hotel/stockist or proprietor of a house boat, a demand notice in Form No.IIA and the assessee shall pay the sum demanded within the time and in the manner specified therein.
