THE KERALA VALUE ADDED TAX RULES, 2005

FORM NO. 23

CERTIFICATE

[UNDER SECTION 31(4) (a) OF THE KERALA VALUE ADDED TAX ACT 2003. ]

[See Rule - 54(1)

This is to certify that the sum of Rs............................................................................................................................. which is due from................................................................................................................................................holding TIN .......................................... on account of Tax, interest and Penalty are in arrears. With reference to the provisions of Section 31 (4) (a) of the Kerala Value Added Tax Act, 2003. I request you to recover the same as if it were an arrear of land revenue.

Signature of Commercial Tax Authority

Special Informations

(Here enter details of persons /

place of business / properties involved )