Section 54(2) in Kerala Value Added Tax Rules, 2005
(2)On receipt of an application from an assessing authority for realization of tax or other amounts due under clause (b) of sub-section (4) of Section 31, the Magistrate shall issue a warrant in Form No. 23A to a Police Officer or any Officer subordinate to him, authorizing such officer to recover such tax or other amount referred to in the application, by attachment and sale of any movable property belonging to the defaulter. The application as per clause (b) of sub section (4) of section 31 shall be in Form No 23C.
