Section 34(13) in Kerala General Sales Tax Rules, 1963
(13)The officer directing payment of penalty under subsection (8) of section 28 shall issue a notice of demand on the dealer in Form No.24. On receipt of the notice, the dealer shall remit the amount of penalty specified in the notice into a Government Treasury or pay the same by means of crossed cheques or crossed demand draft in favour of the assessing authority concerned and intimate the fact to the officer directing payment of penalty.
