Section 9B(2) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(2)If the owner of the goods or his representative or other person in charge of the vehicle or vessel does not remit the required amount of tax within 14 days from the date of stopping the vehicle or vessel, the officer not below the rank of Sales Tax Inspector may, by order, seize the goods and forward the records to the Officer superior to him to pass order assessing the tax liable under this Act.
