Section 12B(1) in The Kerala Tax on Luxuries Acts, 1976
(1)Notwithstanding anything contained in this Act, where an assessing authority has reason to believe that vehicle or vessel or other conveyance or animal is used for smuggling of the commodity specified in the Schedule into or out of the State, he may seize such commodity together with the vehicle or vessel or other conveyance or animal used for committing the offence of such smuggling and produce it without any unreasonable delay, before such officer authorised by the Government in this behalf.
