Section 12B in The Kerala Tax on Luxuries Acts, 1976
12B. Confiscation by authorised officers in certain cases.
(1)Notwithstanding anything contained in this Act, where an assessing authority has reason to believe that vehicle or vessel or other conveyance or animal is used for smuggling of the commodity specified in the Schedule into or out of the State, he may seize such commodity together with the vehicle or vessel or other conveyance or animal used for committing the offence of such smuggling and produce it without any unreasonable delay, before such officer authorised by the Government in this behalf.(2)Where the officer authorized under sub-section(1) is satisfied that an offence under that sub-section had been committed in respect of the commodity produced before him he may order confiscation of the commodity so seized together with the vehicle, vessel other conveyance or animal used for committing such offence.(3)No order under sub-section (2) shall be passed, unless the person from whom the same is seized.(a)is given a notice in writing informing him of the grounds on which it is proposed to confiscate such commodity, vehicle, other conveyance or animal:(b)is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscations, and(c)is given reasonable opportunity of being heard in the matter.(4)No order confiscating any vehicle or vessel or other conveyance or animal shall be made under sub-section (2) if the owner or the person in charge of the vehicle or vessel or other conveyance or animal proves to the satisfaction of the officer authorised under sub-section (1) that it was used for carrying such commodity without the knowledge or conveyance of the owner himself, his agent, if any, or the person in charge of such vehicle or vessel or other conveyance or animal and that each of them had taken all reasonable necessary precautions against such use.(5)Any person aggrieved by an order of confiscation under sub-section (2) may, within 30 days from the date of communication to him of such order, file an appeal, in such manner and such forms as may be prescribed, accompanied by a fee of three hundred rupees before the appellate authority specifically authorised by the Government in this behalf.Provided that the appellate authority may admit an appeal preferred after the expiry of the said period if it is satisfied that the appellant had sufficient cause for not filing the appeal with the said period;Provided further that no order prejudicial to a person shall be passed without giving him an opportunity of being heard.(6)Any person aggrieved by an order under sub-section (5) may within 30 days from the date of communication to him of such order, file an application for revision accompanied by a fee of seven hundred rupees before the Board of Revenue and the decision of the Board of Revenue thereon shall be final;Provided that the Board of Revenue may admit an application for revision filed after the expiry of the said period if it is satisfied that the applicant had sufficient cause for not filing the application with in the said period.(7)Notwithstanding anything contained in sub-section (6), the Board of Revenue may, of its own motion, call for and examine the records relating to any order passed or proceeding recorded under this Act, by the appellate authority which in its opinion is prejudicial to revenue and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act, may pass such order thereon as it thinks fit:Provided that no order under this sub-section shall be passed unless the person affected is given a reasonable opportunity of being heard.(8)Where an order of confiscation, under this section has become final in respect of any commodity, vehicle, vessel, other conveyance or animal, such commodity, vehicle, other conveyance or animal, as the case may be, shall vest in the Government free from all encumbrances.(9)The award of confiscation under this section shall not prevent the infliction of any punishment to which the person affected thereby is liable under this Act.Explanation. - For the purpose of this section transport of any commodity out of or into the premises of a railway station, steamer station or the premises of any parcel office without any records referred to in sub-section (1) of section 12A shall be deemed to be smuggling of the commodity into or out of the State.
