Section 5(22) in Kerala General Sales Tax Rules, 1963
(22)Where a dealer desires the certificate of registration granted to him to be amended, he shall submit an application for this purpose to the assessing authority setting out the specific matters in respect of which he desires such amendment and the reasons therefor, together with the certificate of registration and the copies thereof, if any, granted to him, and such authority may, if satisfied, make, such amendments, as it thinks necessary, in the certificate of registration and the copies thereof, if any, granted to him, provided that the amendment so made shall not be inconsistent with the provisions of the Act or these Rules.
