Section 17(4) in Kerala General Sales Tax Rules, 1963
(4)(i)If on receipt of the return under this rule, the assessing authority is satisfied that the return submitted is correct and complete, the said authority shall assess the casual A- trader on the basis of the return and determine the tax or taxes payable by him. It shall then issue a notice of demand in Form 13 for the payment of the tax if any payable by him in addition to the amount already paid. The casual trader shall thereupon pay the amount within the time and in the manner specified therein.(ii)If no return is submitted or if the return submitted appears to the assessing authority to be incorrect or incomplete, he shall assess the casual trader to the best of his judgement after giving him an opportunity of being heard and also to prove the correctness or completeness of the return submitted by him and issue a notice of demand in Form 13 for payment of the tax, if any, payable by him. The casual trader shall pay the amount specified in the notice within the time and in the manner specified therein.
