Section 31(2) in The Kerala Value Added Tax Act, 2003
(2)In the case of a dealer from whom any tax or other amount is demanded shall pay tax in such manner and in such installments, if any, and within such time, as may be specified in the notice of demand, not being less than fifteen days from the date of service of the notice:Provided that the time limit of fifteen days for a notice under this sub-section shall not apply to casual traders.
