Section 47(15) in The Kerala Value Added Tax Act, 2003
(15)If the sale proceeds of any goods sold or the amount obtained on the disposal of any goods otherwise than by sale under provisions herein before contained exceeds the penalty imposed in respect of such goods, such excess amount after deducting the expenses, incidental charges and charges for publication referred to in sub-section (14) shall be returned by the officer who conducted the sale or otherwise disposed of the goods to the owner of the goods on his establishing the ownership thereof.
