Section 35(12) in Kerala General Sales Tax Rules, 1963
(12)Where a confiscation was ordered for the reason that the owner was not ascertainable and the goods have not been disposed of in auction the owner or any person on his behalf may appear before the officer ordering the confiscation and satisfy him with relevant records regarding the bonafides of the transport of goods in question. if the Officer is satisfied that there has been no evasion of tax, he may, for reasons to be recorded in writing order the release of the confiscated goods. The Officer shall specify in his order the amount due, to be paid towards the charges, if any, incurred by the State for the safe custody of the goods and other incidental charges and on payment of such charges the Officer shall release the goods. If the Officer is not so satisfied, he may after recording the reasons there for, order that the sale under sub-rule (9) be proceeded with.
