Section 42(5A) in Kerala Value Added Tax Rules, 2005
(5A)Where any contractor, to whom a certificate in Form No. 20E had been issued, makes default, either in the filing of any return or in the payment of any tax due, the assessing authority shall cancel the certificate, with due notice to the contractor, and direct the awarder to deduct tax payable by the contractor in accordance with the provisions of section 10.
