(1) A notice in Form KFC-AA shall be issued, electronically, to a taxable person who fails to furnish return under rule 3.

(2) Every taxable person, who is defaulter in filing Kerala Flood Cess return shall submit return and make payment of Cess within 10 days of receipt of the notice as per subrule (1)

(3) In case, the tax payer continues to default in filing Kerala Flood Cess return, the proper officer shall proceed to assessment demanding Kerala Flood Cess.

(4) The summery assessment order along with details of demand shall be issued in Form KFC-AAA.