Section 35A(6) in Kerala General Sales Tax Rules, 1963
(6)Where the penalty is not paid as provided in sub-rule (5) within the time specified in sub-section (6).(a)if cash security has been furnished or when the goods seized have been sold under sub-section (10) of Section 29A and the amount deposited in Government Treasury, the officer authorised under sub- section (3) of section 29A shall adjust the amount towards the penalty imposed and the expenses and incidental charges to be recovered and refund the excess if any;(b)if any other security or a bond has been furnished, the officer shall take steps to realise the amount penalty imposed from the security or the surety and adjust the same towards the penalty and expenses and incidental charges.
