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[Cites 0, Cited by 0] [Section 71(2)] [Section 71] [Entire Act]

State of Kerala - Subsection

Section 71(2)(f) in The Kerala Value Added Tax Act, 2003

(f)carries on business as a dealer without furnishing the security demanded under sub-section (1) of section 17, shall, on conviction by a Magistrate, be punished with simple imprisonment for a period 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.