Section 35(15) in Kerala General Sales Tax Rules, 1963
(15)Whenever confiscation is authorised by these Rules, the Officer adjudging it shall give the owner, if ascertainable, or the person in charge of the goods, an option to pay, in lieu of confiscation, a penalty not exceeding double the amount of tax calculated at the rate or rates applicable to the goods confiscated and release the goods on payment of the said penalty:-Provided that the officer may release the goods on cash security being furnished by the person concerned to the extent of the penalty leviable, if in his opinion further time is required to arrive at a correct finding as to whether a penalty is to be imposed or not and that the security so furnished shall be adjusted towards the penalty in case it is payable or returned to the person concerned, if otherwise
