Section 9A(3) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(3)If on verification of such documents, the authorised officer is satisfied that there is an attempt to evade the tax due under this Act, such officer may require the owner of the vehicle or owner of the goods either directly or through the driver of the vehicle to adduce such other evidence to show that there Is no attempt to evade the tax due under this Act.
