Section 71(1) in The Kerala Value Added Tax Act, 2003
(1)Any person who, -(a)knowingly submits an untrue return or fails to submit return as required by the provisions of this Act or the rules made there under; or(b)fails to keep true and complete accounts; or(c)dishonestly objects to or fails to comply with the terms of a notice issued to him under sub-section (1) of section 35, or(d)being a person obliged to register himself as a dealer under this Act does not get himself registered; or(e)fails to stop any vehicle or vessel when required to do so by an officer empowered in this behalf; or(f)willfully acts in contravention of any of the provisions of this Act or the rules made there under, for the contravention of which no express provision for punishment is made by this Act, shall, on conviction by a Magistrate, be liable to fine which may extend to twenty five thousand rupees.
