Section 35A(7)(f) in Kerala General Sales Tax Rules, 1963
(f)Where the amount fetched in auction is more than the amount of the penalty due from the owner of the goods, the surplus after realising the penalty imposed, the charges for the service and publication, if any, of the notice under sub-sections (4) and (8) of Section 29 A and the order under clause (d) of sub-rule (4) of this rule the expenses for the conduct of the sale and the expenses and other incidental charges referred to in sub-section (12) of section 29A, shall be refunded.