Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 18(2)] [Section 18] [Entire Act] State of Kerala - Subsection Section 18(2)(b) in The Kerala General Sales Tax Act, 1963 (b)fails to make available any accounts or other accounts or other records required by the designated officer or audit officer for audit in the business place of the dealer.