Section 21(9) in Kerala General Sales Tax Rules, 1963
(9)If the return (s) submitted other than those to which the provisions of section 17A applies appear (s) to be incorrect or incomplete, or if no return is submitted by the dealer or where the return is submitted without the statements/ certificates/documents required to be filed as per sub-rule (7AA) or any other rules] the assessing authority shall, after following the procedure laid gown in sub-rule (5) of rule 18, determine the turnover to the best of its judgement and provisionally assess the tax or taxes payable for the month (s) and shall serve upon the dealer, a notice in Form 13 and the dealer shall pay the sums demanded within the time and in the manner specified in the notice.
