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[Cites 0, Cited by 0] [Section 17(18)] [Section 17] [Entire Act]

State of Kerala - Subsection

Section 17(18)(iv) in Kerala Value Added Tax Rules, 2005

(iv)Where the dealer has not been paying the tax collected by him to Government as required by the Act or these rules consecutively for a period of three returns periods and /or has failed to furnish any security or additional security demanded by the registering authority; or.