Section 35A(5) in Kerala General Sales Tax Rules, 1963
(5)Where an order imposing penalty has been passed and the owner of the goods or his representative or the driver or other person in charge of the vehicle or vessel has paid the amount of penalty together with the expenses and other incidental charges for keeping the goods seized in custody and for the service and publication of the notice under sub-sections (4) and (8) of Section 29A and the order under clause (d) of sub-rule (4) of this rule to the Officer imposing the penalty, such officer shall pass an order directing the release of the goods seized or of the security or bond furnished as the case may be.
