Section 21A(2) in The Kerala General Sales Tax Act, 1963
(2)Without prejudice to the generality of sub-section (1), if the assessing authority in the course of any proceedings under Section 49 in respect of any such firm as is referred to in that sub-section is satisfied that the firm was guilty of willful nondisclosure of assessable turnover, it may direct payment of a penalty in accordance with the provisions of sub-section (2) of that section.
