Section 35(9) in Kerala General Sales Tax Rules, 1963
(9)The goods confiscated shall be sold in public auction.(i)A copy of the order of confiscation shall be served goods if ascertainable.(ii)The Officer in charge of the check post shall cause to be published in the Notice Board of his office a list of the goods confiscated and intended for sale with a notice under his signature specifying the place where and the day and hour at which the confiscated goods will be sold and shall display copies of such list and notice in more than one public place near the check post as the officer may consider necessary to give wide publicity to the sale. If the value of the goods exceeds Rs. 1,000 copies of the list & notice shall be published in the office of the Inspecting Assistant Commissioner also. No sale shall take place until after the expiration of a period of fifteen days from the date on which the notice is affixed.Provided that in the case of perishable goods, the sale may be conducted at any time after the affixing of the notice even if an appeal has been filed against the order of confiscation.(iii)The Officer in charge of the Check Post shall conduct the sale in person.(iv)At the appointed time, the goods shall be put up in one or more lots as the officer conducting the auction sale may consider advisable and shall be knocked down in favour of the highest bidder subject to the confirmation of the sale by the Inspecting Assistant Commissioner where the value of the goods auctioned does not exceed Rs. 1,000 and by the Deputy Commissioner in other cases. Where the amount fetched in auction is more than the amount of the penal tax due from the owner of the goods, the surplus after deducting the expenses, if any, incurred by the department in this behalf shall be paid to the owner of the goods.(v)The auction purchaser shall pay the sale. value of the goods in ready cash immediately after the sale and he will not be permitted to carry away any part of the property until he has paid for the same in full. Where the purchaser fails to pay the purchase money, the property will be re-sold at once and the defaulting purchaser will be liable for any loss arising from as well as the expenses incurred on the re-sale.(i)The sale proceeds shall be remitted into the Government Treasury under the Departmental head of account.
