Section 11: Lzabzlzty to tax of persons and not observzng restnctzons and conditions prescnbed under sectzon 9 01 notzjzed under sectiort I 0
The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963
If any restriction or conditwn prescnbed under sect1on 9 or notified under section 10 is contravened or 1s not observed by a dealer, the sales or purchases of such dealer may, With effect from the commencement of theoyear in ~ which such contraventwn or non-observance took place, be assessed to ~,;
tax or taxes under the app10priate provisions of this Act as if the proviswns of sectwn 9 or section l 0, as the case may be, did not apply to such sales or purchases.
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