Section 13(9) in The Kerala Tax on Luxuries Acts, 1976
(9)If any assessing authority curing the courses of any inspection or search of any business, place, building, godown or any other place finds that any commodity not accounted for by any stockist in his accounts or other records required to be maintained under this Act or the rules made there under and not claimed by any stockist or any person, are stored in any business place, building, godown or other place, such authority may seize the same by giving the owner of such business place, building, godown, or other place a receipt of the commodity seized and after giving him a reasonable opportunity of being heard sell the same in public auction in such manner as may be prescribed.
