Section 18B(4) in Kerala General Sales Tax Rules, 1963
(4)Where the assessing authority is satisfied that the method of assessment specified in sub-section (4A) of Section 17 is not applicable to any society being a society falling under the second or third proviso thereto the assessing authority shall, after affording an opportunity to the society of being heard, pass an order to that effect and serve it on the society and shall proceed to assess it under sub rule (5) of rule 18.
