Section 12A(6) in The Kerala Tax on Luxuries Acts, 1976
(6)The officer detaining the goods shall record the statements, if any, given by the owner to the commodity or his representative or the driver or other person in charge of the vehicle, vessel, other conveyance or animal and shall submit the proceeding along With the connected records to such officer as may be authorized in that behalf by the Government, for conducting necessary enquiry in the matter.
