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State of Kerala - Section

Section 14A in The Kerala General Sales Tax Act, 1963

14A. Suspension of registration in certain cases.

- Notwithstanding condition of a registration certificate issued to such dealer or that he has violated any of the provisions of this Act or the rules made there under or has prevented or obstructed or abetted the prevention or obstruction of any inspection, entry, search or seizure by an officer empowered under this Act, without prejudice to any other action that may be taken against him under this Act, by order, suspend the registration of such dealer for such period as may be specified in the order.