Section 21E(1) in Kerala General Sales Tax Rules, 1963
(1)Where on consideration of the report submitted by the Audit Officer under sub-rule (7) of Rule 21D the designated officer deems it necessary to proceed under sub-section (2), of section 18 he may authorise the audit officer or any other officer to proceed to reject the return submitted by the dealer and complete the assessment to the best of his judgement in accordance with these rules.
