1986 (2) TMI 326

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....r sub-section (3) of section 23 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 rul....