Section 35(8) in Kerala General Sales Tax Rules, 1963
(8)Any such officer shall, before ordering confiscation of the goods, give the person in charge of the goods and the owner if present the vehicle or vessel an opportunity of being heard. If the owner is not present in the vehicle or vessel, and if his name and address are not ascertainable from the driver or other person in charge of the vehicle or vessel, the Officer shall make such enquiry as he deems fit, ascertain the name and address of such person and if his name and address are ascertainable, give him an opportunity of being heard before ordering confiscation. In case his name and address are not ascertainable after enquiry the Officer shall straight away proceed to confiscate the goods.
