Section 36(2) in Kerala General Sales Tax Rules, 1963
(2)If on such inspection by such officer it is found that any of the goods is not covered by the record specified in sub-rule (2) of rule 35 or the records produced are defective or bogus or false such Officer shall immediately issue a notice as specified in sub-rule (5) of rule 35. He shall follow the procedure laid down in rule 35 with regard to unloading, seizure, confiscation, release and disposal of the goods in this case.
