Section 22(5) in The Kerala Value Added Tax Act, 2003
(5)On receipt of the notice under sub-section (4), if the dealer files a return for the return period as provided under subsection (1) of section 20 and accompanied by proof of payment of tax payable and interest on this amount from the due date for filing of return till the date of filing of return at the rates specified in section 31 and double the amount of interest so due as penalty the assessing authority shall drop the proposal for assessment under sub- section (3) and the assessment for the return period shall be deemed to have been completed on receipt of such return.
