Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 71(1)] [Section 71] [Entire Act] State of Kerala - Subsection Section 71(1)(a) in The Kerala Value Added Tax Act, 2003 (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