Section 21C(6) in Kerala General Sales Tax Rules, 1963
(6)On receipt of the notice under sub-rule (5), if the dealer files a return for the return period as provided under subsection (1) of section 17 and accompanied by proof of payment of tax payable and interest on this amount from the due date for filing of return till the date of filing of return at the rates specified in sub-section (3) of section 23 and double the amount of interest so due as penalty, the assessing authority shall drop the proposal for assessment under sub-section (3) the return shall, subject to the provisions of section 18,19,19A,19B and 19C, be deemed to have been accepted under section 17A and the assessment for the return period shall be deemed to have been completed as and when the assessing authority acknowledges the receipt of the return in the manner specified under sub-rule (1) of Rule 21B.
