Section 22(10) in The Kerala Value Added Tax Act, 2003
(10)Where the proceedings referred to in the above sub-section are finalized under section 74 on payment of tax due along with the compounding fee, the dealer may thereafter file a revised return incorporating such turnover covered in such proceedings within a period of three months from the finalization of such proceedings and on the receipt of such return by the assessing authority, the assessment for the return period or periods shall, subject to the provisions of sections 24 and 25, be deemed to have been completed:Provided that where a pattern of suppression is detected the assessing authority shall proceed with best judgement assessment in accordance with the provisions of sections 24 and 25, as the case may be.Explanation. - For the purposes of this section and section 21, a return shall be deemed to have been received as and when the assessing authority acknowledges the receipt of the return in such manner as may be prescribed.
