Section 31(2) in Kerala General Sales Tax Rules, 1963
(2)The assessing authority concerned may calculate the interest payable under sub-section (3) of Section 23 from time to time and may issue a notice in Form 24. On receipt of the notice the dealer shall pay the interest due in the manner specified in sub-rule (1).Explanation: - The dealer or other person concerned shall however be liable to pay the interest under sub-section (3) of Section 23 whether he receives a notice under this sub-rule or not.
