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[Cites 0, Cited by 0] [Section 17(4)] [Section 17] [Entire Act]

State of Kerala - Subsection

Section 17(4)(ii) in Kerala General Sales Tax Rules, 1963

(ii)If no return is submitted or if the return submitted appears to the assessing authority to be incorrect or incomplete, he shall assess the casual trader to the best of his judgement after giving him an opportunity of being heard and also to prove the correctness or completeness of the return submitted by him and issue a notice of demand in Form 13 for payment of the tax, if any, payable by him. The casual trader shall pay the amount specified in the notice within the time and in the manner specified therein.