Section 18(5) in Kerala General Sales Tax Rules, 1963
(5)If no return is submitted or if the return submitted appears to the assessing authority to be incorrect or incomplete, the assessing authority may, after making such enquiry as it may consider necessary and after taking into account all relevant materials gathered by it and after issuing a notice to the dealer calling upon him to produce his accounts to prove the correctness or completeness of his return at a time and place to be specified in the notice and after scrutiny of the accounts, if any, produced by the dealer finally assess the tax or taxes at the rates specified in section 5 or notified under section 10 according to the best of his judgement after giving the dealer a reasonable opportunity of being heard and also prove the correctness or completeness of the return submitted by him.Provided that no assessment under sub-rules (4) or sub-rule (5) shall be made where the returns filed under Rule 21 are deemed to have been accepted under section 17A and the assessments are deemed to have been completed under Rule 21A.
