Section 37(1A) in Kerala General Sales Tax Rules, 1963
(1A)Where any person, intends to transport any consignment through any clearing or forwarding agent or any other mercantile agent, the application may be made this behalf by clearing or forwarding agent or any other mercantile agent authorised by him in writing in this behalf, to the assessing authority in whose jurisdiction the place of business or branch of such agent is situate, or in his absence any other officer authorised by him in writing in this behalf and the permit shall then be issued to such agent. The agent may be authorised to apply for permits for any particular consignment or consignments or all the consignments in a particular period, provided that the period of authorisation shall not be valid beyond the financial year in which the authorisation is made.
