Section 47(5) in The Kerala Value Added Tax Act, 2003
(5)The officer detaining the goods shall record the statements, if any, given by the owner of the goods or his representative or the driver or other person in charge of the vehicle or vessel and shall submit the proceedings along with the connected records to such officer not below the rank of Commercial Tax Officer as may be authorized in that behalf by the Government, for conducting necessary inquiry in the manner prescribed:Provided that where tax is collected under the second proviso to sub- section (2) or under sub-section (4), no enquiry under this sub-section shall be necessary and the officer detaining the goods shall submit the proceedings along with the connected records to the concerned assessing authority.
