Section 12A(12) in The Kerala Tax on Luxuries Acts, 1976
(12)If the order of imposition of penalty under Sub-section (7) or, of seizure of the commodity under sub-section (8), is set aside or modified in appeal or other proceedings, the officer authorized under sub-section (6) shall pass consequential orders for giving effect to the order in such appeal or other proceedings, as the case may be.
