Section 18A(2) in Kerala General Sales Tax Rules, 1963
(2)where the assessing authority is satisfied that the method of assessment specified in sub-section (4) of Section 17 is not applicable to any case, the assessing authority shall after affording an opportunity to the dealer of being heard, pass, an order to that effect and serve it on the dealer and shall proceed to assess him under sub-rule 5 of rule 18.
