Section 24 in Kerala General Sales Tax Rules, 1963
24. Recording reasons when returns not accepted.
- If, in any case, the assessing authority determines the turnover at a figure different from that shown in a return submitted under the provisions of these rules, it shall record its reasons briefly in writing and shall furnish the assessee with a copy of such record. Nothing contained in this rule shall affect the validity of any assessment duly made. If the dealer relies on any materials or evidence to prove the correctness or completeness of his return and the assessing authority does not find them to be acceptable, it shall specifically refer to such materials or evidences also in the assessment order and record its decision thereon with the reasons for arriving at such decision. Nothing contained in this rule shall affect the validity of any assessment duly made.
