Section 9B(5) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(5)If the goods seized are of a perishable nature or subject to speedy and natural decay or when the expenses of keeping them in custody are likely to exceed their value, the officer in charge of the notified area shall immediately sell such goods or otherwise dispose of them and remit the sale proceeds of such goods or the amount obtained by the disposal of such goods otherwise than by sale in the Government Treasury.] [Inserted by Act 7 of 2002 w.e.f. 1-4-2002.]
