Section 10A(5) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(5)Where any court or person other than an officer of the Government to which or to whom a notice under this section is sent objects to it on the ground that the sum demanded or any part thereof is not due by it or him to the importer or that such court or person does not hold any money for or on account of the importer, then nothing contained in this section shall be deemed to require such court or person to pay the sum demanded or any part thereof to the assessing authority.
