Section 3(7) in The Kerala Tax on Luxuries Rules, 1976
(7)If the return (s) submitted appears to be incorrect or incomplete, or if no return is submitted by the proprietor or proprietor of a house boat, the assessing authority may, after making such enquiry as it may consider necessary and after taking into account all relevant materials gathered by it and after issuing a notice to the proprietor calling upon him to produce his accounts to prove the correctness or completeness of his return and after scrutiny of the accounts, if any, produced by the proprietor, assess the tax or taxes payable for the month according to the best of its judgement, after giving such proprietor a reasonable opportunity of being heard and also to prove the correctness or completeness of the return submitted by him and serve upon such proprietor a notice in Form No. II
