Section 29(4) in The Kerala General Sales Tax Act, 1963
(4)Where the goods transported exceed the quantity or value prescribed under sub-section (2), the officer in charge of the notified area or the officer empowered in the preceding subsection shall have power to detain or seize and confiscate the goods.(a)which are being transported by a vehicle or vessel and not covered by a bill of sale or delivery note or way bill or certificate of ownership and where the vehicle or vessel enters or leaves the State limits, the declaration referred to in clause (b) of sub-section (2) also, or(b)where the declaration is false or is reasonably suspected to be false in respect of the particulars furnished therein:Provided that before taking action for the confiscation of goods under this section, the officer shall give the person in charge of the goods and the owner, if ascertainable, an opportunity of being heard and make an enquiry in the manner prescribed.
