Section 46(1) in The Kerala General Sales Tax Act, 1963
(1)Any person who: -(a)knowingly submits an untrue return or fails to submit return as required by the provisions of this Act or the rules made there under or(b)omitted.(c)fails to keep true and complete accounts, or(d)dishonestly objects to or fails to comply with the terms of a notice issued to him under sub-section (1) of section 25, of(e)being a person obliged to register himself as a dealer under this Act does not get himself registered, or(f)willfully acts in contravention of any of the provisions of this Act or the rules made there under, for the contravention of which no express provision for punishment is made by this Act.(g)or abets the commission of any of the above offences, shall, on conviction by a Magistrate be liable to fine which may extend to twenty five thousand rupees.
