9A.

A dealer liable to submit a return in form 8 under the Kerala General Sales Tax Rules, 1963, shall submit along with that return a receipt from a Government Treasury or a crossed cheque or crossed demand draft in favour of the assessing authority for the surcharge due for the year on the basis of the return after deducting there from the provisional surcharge, if any, paid already for the year, failing which, the assessing authority shall serve upon the dealer a demand notice in Form IIIA and the dealer shall pay the sum demanded within the time and in the manner specified therein.