Section 14(2) in The Kerala General Sales Tax Act, 1963
(2)If the prescribed authority after making such enquiries as it may consider necessary is satisfied, -(a)that the application is in order;(b)that the particulars furnished therein are correct; and(c)that the security, if any, required to be furnished under sub-section (2A) has been furnished, it shall register the applicant and issue to him a certificate in the prescribed form.
