Section 37E in Kerala General Sales Tax Rules, 1963
37E. Procedure for disposal of goods and vehicles confiscated.
(1)Where an order of confiscation under Section 30C has become final, the authorised officer, shall sell the goods and/or the vehicle confiscated in public auction and the procedure prescribed in sub-rules (1) to (6) of rule 34A shall, so far as may be apply to such sale.(2)The sale under this rule shall be subject to confirmation by the Deputy Commissioner.
