Section 50 in The Kerala Value Added Tax Act, 2003
50. Procedure as to perishable goods seized under section 49.
(1)Notwithstanding anything contained in section 49, the authorized officer may direct the sale of any goods seized under that section which is subject to speedy and natural decay and remit the sale proceeds in to the Government Treasury.(2)The authorized officer may deal with the proceeds of the sale of goods under sub-section (i) in the same manner as he might have dealt with the goods if it had not been sold.
