Section 29(4) in Kerala General Sales Tax Rules, 1963
(4)(i)On receipt of the statement in Form 20 the assessing authority shall, if it is satisfied after such scrutiny of the accounts and after such enquiry as it considers necessary, that the claim for refund is admissible, pass an order refunding the tax.(ii)If the statement submitted by the dealer appears to the assessing authority to be incorrect or incomplete or otherwise not in order it shall, after making such enquiry as it considers necessary and after giving the dealer an opportunity of being heard pass such orders as it thinks fit, giving reasons in writing.
