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State of Kerala - Section

Section 20 in Kerala Value Added Tax Rules, 2005

20. Suspension of Registration.

(1)The Deputy Commissioner shall, before passing an order under Section 18, issue a notice to the dealer concerned stating therein the reasons for such suspension and afford him an opportunity of being heard. The Deputy Commissioner shall communicate such order to the dealer.
(2)Any registered dealer whose registration is suspended shall be considered to be a dealer having no registration from the date of communication of the order till the expiry of the period of suspension.
(3)The period of suspension under sub section (2) of section 18 shall be for a period as specified below:
Amount of tax evaded for an year Period of suspension
Exceeding One lakh but not exceeding three lakhsrupees Six Months
Exceeding Three lakh but not exceeding ten lakhsrupees Nine Months
Exceeding ten lakhs One year
(4)Where the registration certificate of a dealer is suspended, the matter shall be published in not less than two daily newspapers having wide circulation in the state and shall also be put in the Department Website. The suspension shall take effect from the date of publication.