Section 17(26) in Kerala Value Added Tax Rules, 2005
(26)A certificate of registration granted to a dealer under sub-section (2) of section 16 may, either on the application of the dealer to whom it has been granted, or where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class of goods in which he carries on the business or for any other reason the certificate of registration granted to him requires to be amended.
