Section 19B(1) in The Kerala General Sales Tax Act, 1963
(1)If the assessing authority is satisfied that a dealer has, with a view to evade the payment of tax, shown in his accounts, sale or purchase of any goods at prices lower than the prevailing market price of such goods, it may estimate the value of each goods, on the basis of the prevailing market price and assess or reassess the dealer to the best of its judgement, after making such enquiry as it may consider necessary and after affording the dealer a reasonable opportunity of being heard.
