Section 37(3) in Kerala General Sales Tax Rules, 1963
(3)The assessing authority within whose jurisdiction the notified area is located or the authority authorised by Government in this behalf shal1 have the power to intercept and search any vehicle or vessel for the purpose of verifying whether any goods are being transported in contravention of sub-section (l) of Section 30 and to seize and confiscate any goods which he has reason to believe are being transported in contravention of the said sub-section.
