Section 31B in Kerala General Sales Tax Rules, 1963
31B. Mode of recovery of tax and other amounts due by the Magistrate.
- On receipt of an application from an assessing authority for realisation of tax or there amounts due under clause (b) of sub-section (2) of Section 23, the Magistrate shall issue a warrant in Form 24C to a Police Officer or any Officer subordinate to him authorising to recover such tax or other amount referred to in the application by attachment and sale of any movable property belonging to the defaulter.
