Section 5(27) in Kerala General Sales Tax Rules, 1963
(27)The assessing authority may call for and examine the accounts of any dealer for the purpose of satisfying itself that the dealer has paid in full the amount or amounts collected by him by way of tax or taxes as required by conditions (iii) to (vi) of sub-rule (26);Provided that this power shall not be exercised after the expiry of four years next succeeding that in which the collections were made.
