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[Cites 0, Cited by 0] [Section 35A(6)] [Section 35A] [Entire Act]

State of Kerala - Subsection

Section 35A(6)(a) in Kerala General Sales Tax Rules, 1963

(a)if cash security has been furnished or when the goods seized have been sold under sub-section (10) of Section 29A and the amount deposited in Government Treasury, the officer authorised under sub- section (3) of section 29A shall adjust the amount towards the penalty imposed and the expenses and incidental charges to be recovered and refund the excess if any;