Section 35(6) in Kerala General Sales Tax Rules, 1963
(6)The said officer may order the unloading of the goods which are not allowed to pass through the notified area under sub-rule (5) and upon such order the person in charge of the vehicle or vessel or the owner of the goods, if present, shall arrange to unload the goods. The Officer shall thereupon proceed to seize and confiscate the goods. The Officer who seizes the good for confiscation, shall issue a notice to the driver or any other person in charge of the vehicle or vessel or the owner if present, specifying therein the reasons for the seizure of the goods. He shall obtain from the said person the name and address of the owner of the vehicle or vessel and the name and address of the owner of the goods if he is not present in the vehicle or vessel.
