Section 12B(4) in The Kerala Tax on Luxuries Acts, 1976
(4)No order confiscating any vehicle or vessel or other conveyance or animal shall be made under sub-section (2) if the owner or the person in charge of the vehicle or vessel or other conveyance or animal proves to the satisfaction of the officer authorised under sub-section (1) that it was used for carrying such commodity without the knowledge or conveyance of the owner himself, his agent, if any, or the person in charge of such vehicle or vessel or other conveyance or animal and that each of them had taken all reasonable necessary precautions against such use.
