Download Kerala VAT FORM No. 12: Notice of Demand under the Kerala Value Added Tax Rules, 2005
As per Kerala vat rule 22,38,52,53 & 55
As per rule 38-(1) Before resorting to best judgment assessment under sections 22 and 24, the assessing authority shall serve on the dealer a notice in Form No. 17 calling upon him to produce the books of accounts or other records or evidences, if any, to prove his turnover and tax liability, and also the correctness of the stock statement, goods or the turnover reported or the input tax credit or the refund claimed, at a time and place to be specified in the notice and shall scrutinize them, if produced, as specified in the notice.
(2) where the dealer proves the correctness of the above claims with reference to the records produced, the assessing authority shall not proceed to complete best judgment assessment.
(3) Where the dealer fails to prove the correctness of the turnover, stock etc as above, the assessing authority shall proceed to make the best judgment assessment. The dealer shall be given a reasonable opportunity of being heard before completing the best judgment assessment.
(4) Where the turnover of a dealer is determined and the tax or taxes payable for any return period is assessed under section 22 and 24, a notice in Form No. 12 shall be served upon the dealer and the dealer shall pay the sums demanded within the time and in the manner specified in the notice.
As per rule 52-(1) The interest payable under sub-section (5) of section 31 shall be paid in the same manner as the tax or other amount due under the Act, in relation to which such interest is charged, is payable.
(2) The assessing authority concerned may calculate the interest payable under sub-section (5) of section 31 from time to time and may issue a notice in Form No. 12. On receipt of the notice the dealer shall pay the interest due in the manner specified in sub-rule (1).
Explanation:- The dealer or other person concerned shall be liable to pay the interest under subsection (5) of Section 31 whether he receives a notice under this sub-rule or not.
As per rule 53-The assessing authority imposing the penalty under sections 67, 68, 69, 70 or 72 of the Act shall serve a notice of demand on the dealer in Form No. 12 On receipt of the notice, the dealer shall pay the penalty due either by remitting it to the Government Treasury or by means of crossed cheque or crossed demand draft in favour of the concerned assessing authority or in cash to the said assessing authority on or before the day specified in the notice of demand.