9.

(1) Every dealer whose annual turnover is not less than one lakh rupees in a year and who pay tax monthly under the Kerala General Sales Tax Rules, 1963, shall also pay monthly surcharge due on the monthly tax payable by him, on or before the 20th day of every month.

(2) If the surcharge on the monthly tax payable by the dealer is not paid on or before the 20th day of every month, the assessing authority shall serve upon the dealer a notice in Form II and the dealer shall pay the sum demanded at the time and in the manner specified in the notice.