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State of Kerala - Section

Section 70 in Kerala Value Added Tax Rules, 2005

70. Procedure for disposal of goods and vehicles confiscated.

(1)Where an order of confiscation under Section 49 has become final, the authorized officer, shall sell the goods and/or the vehicle confiscated in public auction and the procedure prescribed in sub-rule (10) of rule 67 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.