Section 67(2) in The Kerala Value Added Tax Act, 2003
(2)Notwithstanding anything contained in sub-section (1), where on completion of an assessment in relation to a dealer under sections 22, 23, 24 or 25, it is found that the tax so determined on such assessment was not paid by the dealer, the assessing authority may direct such dealer to pay, in addition to the tax so determined, a penalty, in the case of a dealer who has made part payment, at twice the balance amount of tax so determined, and in the case of a dealer who has not paid any amount, twice the complete amount so assessed.Explanation. - The burden of proving that any person is not liable to the penalty under sub-section (1) shall be on such person.
