JUDGMENT K. S. PARIPOORNAN, J. - Petitioner in O.P. No. 1432 of 1993 is the appellant in this writ appeal. The judgment of a learned single Judge dated February 17, 1993 [See [1993] 91 STC 526 (Ker)]. is under challenge in this appeal. The respondent is the Revenue. 2. We heard counsel. In the original petition, exhibits P2, P4, P7 and P9 were challenged as illegal. There is also a prayer to declare that the Revenue has no authority to proceed to complete the final assessment on the petitioner for the years 1988-89 to 1991-92 invoking the power under sub-rule (13) of rule 21 of the Kerala General Sales Tax Rules, 1963. The learned single Judge held that the petitioner opted for an assessment under rule 21 of the Kerala General Sales Tax Rules and after the year is over, a final assessment order should be passed and the respondent was authorised to do so in view of the proviso to rule 21, clause (13). It is for passing a final order under the proviso to rule 21(13) read with rule 18, the Revenue had issued exhibit P2 notice. The objection of the assessee to the contrary was rejected by exhibits P4 and P7. The attempt to get exhibit P7 order rectified was futile as could be seen from exhibit P9 proceedings. The learned single Judge held that the proceedings taken for effecting final assessments were valid and proper. The petitioner in the original petition has come up in writ appeal. 3. We heard counsel for the appellant Mr. Jose Joseph. The only plea taken up before us was that a final order should be passed regarding the provisional assessments in compliance with sub-rule (8) or (9) or (10) of rule 21 and in the absence of a final order passed regarding the provisional assessments, the Revenue cannot proceed to make a final assessment in exercise of the powers vested in it under the proviso to sub-rule (13) of rule 21. There is no merit in this plea. Under the scheme of the Kerala General Sales Tax Act, 1963 and the Rules, provisional assessments can be made in one of the two methods. One method is that there can be an assessment in advance for the whole year under rule 18. There is no merit in this plea. Under the scheme of the Kerala General Sales Tax Act, 1963 and the Rules, provisional assessments can be made in one of the two methods. One method is that there can be an assessment in advance for the whole year under rule 18. In that case the anticipated turnover for the whole year will be assessed and the assessee will be directed to pay in twelve monthly instalments. Instead of an advance assessment for the whole year, it is open to the assessee to avail of rule 21 method. Instead of opting for an assessment for the whole year, it is open to the assessee to submit a return before the 10th of every month along with the tax collected for the preceding month thereby making a self-assessment every month. That is the procedure that has been availed of by the assessee in this case. After the year is over the assessee should file an annual return which should be scrutinised and final orders should be passed. That is contemplated in the proviso to sub-rule (13) of rule 21. It is for making that assessment the assessing authority required the petitioner to produce the accounts and other relevant materials. He was authorised to do so. The plea to the contrary by the assessee has no legal foundation. The learned single Judge was justified in negativing the said plea. We find no merit in this writ appeal. It is dismissed. Writ appeal dismissed.