Section 8(3) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(3)If the assessing authority is of opinion that the return furnished by a person liable to pay tax is not correct and complete, he shall serve on such person, in the prescribed manner, a notice requiring him, on a date and, at a place specified therein, to attend and produce or cause to be produced, all evidences on which the said person relies in support of his return, or to produce such evidence as is specified in the notice and on the date specified in the notice, and as soon as may be, thereafter, the assessing authority shall, after considering all the evidences which may be produced, assess the amount of tax due from the person.
