Section 47(16) in The Kerala Value Added Tax Act, 2003
(16)Notwithstanding anything contained in the foregoing provisions where any officer referred to in sub-section (1) finds on inspection of any goods under transport that such goods are transported or attempted to be transported in the name of bogus or unidentifiable person or under cover of bogus documents, such officer may, after giving notice to the owner or any person in charge of the vehicle, carrier of bailee in writing and after following such procedure as may be prescribed, seize and confiscate the goods and sell the same in the public auction or by public sale and the sale proceeds shall be remitted to Government.
