Section 37A(1) in Kerala General Sales Tax Rules, 1963
(1)If an examination of the goods and the records connected with the goods under transport, the Officer authorised by the Government under sub-section (1) of section 30A of the Act has reason to suspect that the goods are being transported in contravention of sub-section (1) of section 30, he may pass an order for the unloading and detention of the goods and thereupon the owner of the goods or his representative or the driver or other person in charge of the vehicle or vessel shall unload the goods:Provided that no order shall be passed under this sub-rule unless such person has been given an opportunity of being heard
