Section 25(3) in The Kerala Value Added Tax Act, 2003
(3)In making an assessment under sub-section (1), the assessing authority may, if it is satisfied that the escape from assessment is due to willful nondisclosure of assessable turnover by the dealer, direct the dealer to pay, in addition to the tax assessed under sub-section (1), a penalty as provided in section 67:Provided that no such penalty shall be imposed unless the dealer affected has had a reasonable opportunity of showing cause against such imposition.Explanation. - For the purposes of this section, the burden of proving that the escape from assessment was not due to willful non- disclosure of assessable turnover by the dealer shall be on the dealer.
