Section 35A(7)(e) in Kerala General Sales Tax Rules, 1963
(e)At the appointed time, the goods shall be put up in one or more lots as the officer conducting the sale may consider advisable and shall be knocked down in favour of the highest bidder subject to the confirmation of the sale by the Inspecting Assistant Commissioner where the value of the goods auctioned does not exceed one thousand rupees and by the Deputy Commissioner in other cases.