Section 4(4) in The Kerala Tax on Luxuries Rules, 1976
(4)If no return is submitted or if the return submitted appears to the assessing authority to be incorrect or incomplete, the assessing authority may, after making such enquiry as it may consider necessary and after taking into account all relevant materials gathered by it and after issuing a notice to the proprietor / stockist or proprietor of a house boat calling upon him to produce his accounts to prove the correctness or completeness of his return at a time and place to be specified in the notice and after scrutiny of the accounts, if any, produced by the proprietor / stockist or proprietor of a house boat, finally assess the tax payable under section 4 or section 4A according to the best of its judgement after giving the assessee a reasonable opportunity of being heard and also to prove the correctness or completeness of the return submitted by him and serve upon the assessee a notice of assessment and demand in Form No. II.
