Section 21(13) in Kerala General Sales Tax Rules, 1963
(13)After the close of the year in which the provisional assessments as laid down in sub-rule (8) or sub-rule (9) or sub-rule (10) has been made or in the course of the year to which a return submitted under sub-rule (12) relates, the assessing authority, if after such scrutiny of the accounts and after such enquiry as it considers necessary, is satisfied that the returns filed are correct and complete, shall finally assess under a single order on the basis of the returns the tax or taxes payable under Section 5, or notified under Section 10 for the year to which the returns relate:Provided that if the returns filed appear to the assessing authority to be incorrect or incomplete the assessing authority shall, after following the procedure prescribed in rule 18 determine the turnover to the best of its judgement and finally assess under a single order the tax or taxes payable under Section 5 or notified under Section 10.
