Section 71A(2) in The Kerala Value Added Tax Act, 2003
(2)The assessing authority may cancel his registration granted under this Act on conviction by the Magistrate under sub-section (1).Explanation. - For the purpose of this section, return shall mean revised return if such revised return is filed and registration number shall mean Tax Payers Identification Number (TIN) or the Presumptive tax payers Identification Number granted or generated under the provisions of this Act.";
