Section 35A(4) in Kerala General Sales Tax Rules, 1963
(4)(a)If the officer to whom proceedings are submitted under sub-section (3) of section 29A is satisfied after inquiry that there has been no attempt to evade the tax due under the Act on the transaction in pursuance of which the goods are transported, he shall, for reasons to be recorded in writing;(i)order the release of the goods detained or seized, on the owner of the goods paying the expenses, if any incurred by the officer concerned for the safe custody of the goods and incidental charges including charges for the service and publication, of the notice under subsections (4) and (8) of section 29A and the order under clause (d) of this sub-rule (which shall be specified in the order).(ii)release the security (including any bond) furnished by the owner of the goods or any other person.(b)If after conducting the enquiry the officer, finds that there has been an attempt to evade payment of tax due under the Act on the transaction in pursuance of which the goods are transported, he shall pass an order in writing imposing on the owner of the goods a penalty not exceeding twice the amount of tax attempted to be evaded as estimated by him.(c)In an order under clause (b) the officer shall also specify, in cases where goods have been seized, that the goods are liable to be sold in public auction as provided in sub-sections (6) and (9) of section 29A without any further notice in case the penalty is not paid within thirty days from the date of the order.(d)an order under clause (a) or clause (b) shall be communicated to the owner of the goods in the same manner as a notice under sub-section (4) of section 29A is to be served and also on the person who was in charge of the vehicle or vessel at the time of detaining the goods.
