Section 35(7) in Kerala General Sales Tax Rules, 1963
(7)Where any officer orders unloading of the goods and seizes them, he shall issue to the driver or other person in charge of the vehicle or vessel or the owner if present, a receipt giving the description and quantity of the goods unloaded and delivered to him by the driver or other person in charge of the vehicle or vessel or the owner of the goods and obtain his acknowledgement.
