Section 5(28) in Kerala General Sales Tax Rules, 1963
(28)If the assessing authority is satisfied that any amount or amounts collected by the dealer by way of tax or taxes have not been paid by him to the Government in any year as required by conditions (iii) to (vi) of sub-rule (26), the assessing authority shall issue a notice to the dealer in Form 5 specifying therein the total sum so withheld by the dealer and the dealer shall pay such sum within the time and in the manner specified in the notice.
