Section 35A(1) in Kerala General Sales Tax Rules, 1963
(1)if, on examination of goods and the records connected with the goods under transport, the officer in charge of the notified area / the officer empowered by Government under sub-section (1) of section 20A, as the case may be has reason to suspect that the goods under transport are not covered by proper and genuine documents (in cases where such documents are necessary) or that the person transporting the goods is attempting to evade payment of the tax due under the Act, he may pass an order for the unloading and detention of the goods and thereupon the owner of the goods or his representative or the driver or other person in charge of the vehicle or vessel shall unload the goods:Provided that no order shall be passed under this sub-rule without giving such person an opportunity of being heard.
