Section 6(5) in The Kerala Tax on Luxuries Acts, 1976
(5)Where for any reason, the whole or any part of the business of a proprietor has escaped assessment to tax in any year or has been under-assessed at a lower rate than the rate at which it is assessable or any deduction has been wrongly made there from, the assessing authority may at any time within a period of five years from the expiry of the year to which the tax relates, proceed to determine to the best of its judgement, the turnover which has escaped assessment to tax or has been under-assessed or has been assessed at a lower rate than the rate at which it is assessable and assess the tax payable on such turnover, after issuing a notice to the proprietor and after making such enquiry as it may deem fit:Provided that before making such assessment under this subsection the proprietor shall be given a reasonable opportunity of being heard.
