Section 46(2) in The Kerala General Sales Tax Act, 1963
(2)Any person who,-(a)prevents or obstructs inspection, entry, search or seizure by an officer empowered under this Act, or(b)prevents or obstructs inspection of any vehicle or vessel or goods transported, otherwise or seizure of goods by an officer in charge of a check post or barrier or any officer empowered under this Act, or(c)fraudulently evades the payment of tax, fee or other amount due from him under this Act, or(d)after purchasing any goods in respect of which he has made a declaration under the proviso to sub-section (3) of section 5 fails without reasonable excuse to make use of the goods for the declared purpose, or(e)carries on business as a dealer without furnishing the security demanded under sub-section (4) of section 14, shall, on conviction by a Magistrate be liable to simple imprisonment which may extend to six months or to fine not less than the tax or other amounts due but not exceeding fifty thousand rupees, or to both.
