Section 18(3) in Kerala General Sales Tax Rules, 1963
(3)Every dealer liable to submit a return in 69b Form No.9 under sub-rules (1) or (2) and any dealer filing a revised return under sub-rule (2A) or (2B) shall submit along with the return a receipt from a Government Treasury (or at least note in the return the name of the Treasury and the number and the date of the receipt, in which case he shall produce the receipt before the assessing authority whenever required to do so), crossed cheques or crossed demand draft in favour of the assessing authority for the full amount of tax or taxes due for the year on the basis of the return or for the full amount of tax or taxes actually collected by him, whichever is higher and in the case of a revised return under sub-rules (2A) or (2B) in addition to the tax or taxes so payable, the interest payable under sub-section (3) of Section 23 after deducting there from the provisional tax if any, paid already for the year, failing which the assessing authority shall serve upon the dealer a demand notice in Form 14 and the dealer shall pay the sum demanded within the time and in the manner specified therein.
