Section 4(5) in The Kerala Tax on Luxuries Rules, 1976
(5)In the case of a proprietor /stockist who have filed monthly returns for the period prior to 1-4-1996, and assessments in respect of whom are pending as on the date of coming into force of this sub-rule such assessments shall be completed on annual basis as per this rule notwithstanding that no annual return has been filed under sub-rule (1).
