Section 30(2) in The Kerala General Sales Tax Act, 1963
(2)Any officer authorized by the Government in this behalf shall have power, subject to such restrictions as may be prescribed, -(a)to intercept and search any vehicle or vessel for the purpose of verifying whether any goods are being transported in contravention of sub-section (1);(b)to seize and confiscate any goods which he has reason to believe are being transported in contravention of sub-section (1):Provided that before taking action for the confiscation of goods under this section the officer shall give the person in charge of the goods and the owner, if ascertainable, an opportunity of being heard and make an enquiry in the manner prescribed.
