Section 18B(3) in Kerala General Sales Tax Rules, 1963
(3)If, on scrutiny of the statements, the return and audit reports, it appears to the assessing authority that the particulars of turnover furnished in the return submitted is incorrect as to the rates of tax, the assessing authority shall, after verifying such accounts of the co-operative society as are necessary, finally assess the tax or taxes payable under Section 5 or notified under Section 10, refixing the turnover on the basis of such accounts after giving a reasonable opportunity to the society to prove the correctness of the return.
