13.

If for any reason the whole or any part of the surcharge on Agricultural income tax payable by a person under Section 2 of the Act or the surcharge on sales tax and purchase tax payable by a dealer under section 3 of the Act has escaped assessment in any year, the assessing authority shall within the period prescribed for assessment of escaped income, under the Agricultural Income Tax Act, 1950, or the period prescribed for assessment of escaped turnover under the Kerala General Sales Tax Act, 1963 as the case may be, proceed to determine to the best of his judgement the amount of surcharge which has escaped assessment and assess the surcharge payable after issuing a notice to the person or dealer, as the case may be and after making such enquiry as he considers necessary.