Section 30F in The Kerala General Sales Tax Act, 1963
30F. Procedure as to perishable goods seized under Section 30E.
(1)Notwithstanding anything contained in Section 30E, the authorized officer may direct the sale of any goods seized under that section which is subject to speedy and natural decay and remit the sale proceeds into the Government Treasury.(2)The authorized officer may deal with the proceeds of the sale of goods under sub-section (1) in the same manner as he might have dealt with the goods, if it had not been sold.
