Section 12B(3) in The Kerala Tax on Luxuries Acts, 1976
(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.
