1986 (2) TMI 326

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....of the Kerala General Sales Tax Act on the ground that the petitioner has not paid the tax in accordance with the return submitted by him under sub-rule (1) of rule 18 is challenged by the petitioner in this original petition. It is not disputed that no notice of demand as required by sub-rule (3) of rule 18 in form No. 14 has been issued in his case. We have ruled in O.P. No. 7804 of 1984-M [Joy....