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[Cites 0, Cited by 0] [Section 17(4)] [Section 17] [Entire Act]

State of Kerala - Subsection

Section 17(4)(i) in Kerala General Sales Tax Rules, 1963

(i)If on receipt of the return under this rule, the assessing authority is satisfied that the return submitted is correct and complete, the said authority shall assess the casual A- trader on the basis of the return and determine the tax or taxes payable by him. It shall then issue a notice of demand in Form 13 for the payment of the tax if any payable by him in addition to the amount already paid. The casual trader shall thereupon pay the amount within the time and in the manner specified therein.