Section 15A in The Kerala Value Added Tax Act, 2003
15A. Compulsory Registration.
- Where a dealer liable to be registered under this Act has failed to inform the registering authority of his liability to be registered, the registering authority, after conducting such survey, inspection or enquiry, as may be prescribed, proceed to register such person as a dealer under this Act and thereupon all the provisions of this Act and the Rules made there under, shall be binding on such person however, such dealer shall not be entitled to any benefits accruing from such registration.
