Section 5(29)(iii) in Kerala General Sales Tax Rules, 1963
(iii)The assessing authority, receiving the application may after satisfying that the prescribed fee has been paid and that the application is otherwise in order, issue a certificate in Form No. 4B. The certificate shall be exhibited at the place were the exhibition, exchange mela or any price scheme conducted. The validity of the certificate issued under sub section 3A of Section 14 shall expire on determination of the exhibition, exchange mela or any price scheme as the case may be.