Section 71(2) in The Kerala Value Added Tax Act, 2003
(2)Any person who -(a)makes any bogus claim of input tax credit, special rebate or refund, or(b)continues the business during the period of suspension of registration, or(c)prevents or obstructs survey, inspection, entry, search, checking of tax invoice or seizure by an officer empowered under this Act, or(d)prevents or obstructs inspection of any vehicle or vessel or goods transported otherwise or seizure of goods by an officer in charge of a check post or barrier or by any officer empowered under this Act, or(e)fraudulently evades the payment of tax, fee or other amount due from him under this Act, or(f)carries on business as a dealer without furnishing the security demanded under sub-section (1) of section 17, shall, on conviction by a Magistrate, be punished with simple imprisonment for a period which may extend to six months or to fine not less than the tax or other amounts due but not exceeding fifty thousand rupees or to both.
