Section 21(14) in Kerala General Sales Tax Rules, 1963
(14)After making the final assessment under sub-rule (13) the assessing authority shall examine, whether any and, if so, what amount is due from the dealer towards it after deducting any tax already paid on the provisional assessment with reference to sub-rule (8) or sub-rule (9) or sub-rule (10) or the tax paid in accordance with rule 22A. If any amount is found to be due from the dealer towards the final assessment, the assessing authority shall serve upon the dealer a notice in Form No. 13 and the dealer shall pay the sum demanded at the time and in the manner specified in the notice. If the tax due on the final assessment is lower than the tax already paid on the provisional assessment, or in accordance with Rule 22A the assessing authority shall refund the excess tax to the dealer if no other amount is due from him or adjust the excess tax towards the recovery of any amount due on the date of adjustment from the dealer as provided in Section 44 after giving due notice to the dealer. If the tax due on the final assessment is exactly equal to the tax already paid on the provisional assessment, or in accordance with Rule 22A the assessing authority shall in form the dealer that no further amount is due from him.
