Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 70A] [Entire Act] State of Kerala - Subsection Section 70A(4) in The Kerala Value Added Tax Act, 2003 (4)Where an offence has been compounded under sub- section (3), no further penal proceedings under sub-section (1) shall be taken against the dealer in respect of such offence.