Section 35(5) in Kerala General Sales Tax Rules, 1963
(5)If on such examination any such officer finds that any consignment of goods (the value thereof exceeds rupees five) or the entire goods are not covered by proper documents or that the documents carried by the driver or any other person in charge of the vehicle or vessel are defective or suspects that the documents are bogus or false, the said officer shall immediately issue a notice to the said person to show cause why further steps should not be taken against him under section 29. If the Officer is satisfied as to the reason or reasons for the omission or the defects as the case may be, he may allow the goods to pass through the notified area after recording his findings there for. If he is not satisfied with the reasons, he shall proceed to unload, seize and confiscate the goods after following the procedure laid down in sub-rules (6) to (8).
