Section 4B(2) in The Kerala Tax on Luxuries Rules, 1976
(2)the assessing authority concerned may calculate the interest payable under sub-section (1) of section 10 from time to time and may issue a notice in form II. On receipt of the notice, the dealer shall pay the interest due in the manner specified in sub-rule(1).Explanation. - The dealer or other person concerned shall however be liable to pay the interest under sub-section (1) of section 10 whether he receives a notice under this sub-rule or not.
