Section 21A in Kerala General Sales Tax Rules, 1963
21A.
Where any dealer fails to pay any tax collected by him under sub-section (1) of section 22 to the Government the assessing authority shall, apart from serving notice on the dealer under sub-rule (10) of rule 21, serve upon the person or persons mentioned in sub-section( 4) of section 22 a notice in Form 14E and such person shall pay the sum demanded within the time and in the manner specified therein.
