Section 9A(4) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(4)If on consideration of such evidence the authorised officer is satisfied that tax under this Act is payable on such motor vehicle, [or goods] [Inserted by Act 12 of 2003 w.e.f. 1-4-2003.] he shall by an order in writing direct the owner of the vehicle to pay the tax due on the motor vehicle:[Provided that no such order shall be passed unless the owner of the vehicle or goods or any person duly authorised by him has been afforded a reasonable opportunity of being heard.] [Substituted by ibid.]Explanation. - The expression 'owner' for the purpose of this section shall be the owner as defined in clause (30) of section 2 of the Motor Vehicles Act, 1988 (Central Act 5 of 1988)].
