Section 18(4) in Kerala General Sales Tax Rules, 1963
(4)On the receipt of a return in Form No. 9 the assessing authority shall, if it is satisfied after such scrutiny of the accounts and such enquiry as it considers necessary that the return is correct and complete, finally assess on the basis of the return the tax or taxes payable under Section 5 or notified under Section 10 for the year to which the return relates.
