Section 5C(11) in The Kerala Tax on Luxuries Rules, 1976
(11)The authority directing payment of penalty under sub-section (8) of section 13 shall serve a notice of demand on the stockist in FORM IIA on receipt of the notice, the stockist shall remit the amount of penalty specified in the notice into a Government treasury or pay the same by means of crossed cheques or crossed demand draft in favour of the assessing authority on whose rolls he is an assessee and intimate the fact to the authority directing payment of penalty.
