Section 35A(8) in Kerala General Sales Tax Rules, 1963
(8)Notwithstanding anything contained in sub-rule (7), 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 goods shall be sold immediately after the seizure by the officer who imposed the penalty or the officer in charge of the notified area and the provisions of clause (a), (b) and (d) to (h) (both inclusive) of sub-rule (7) shall so far as may be apply to such sale.
