Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 35A(7)] [Section 35A] [Entire Act] State of Kerala - Subsection Section 35A(7)(d) in Kerala General Sales Tax Rules, 1963 (d)The officer who imposed the penalty shall conduct the sale in person and the goods seized shall be made available at the place of sale: