Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 34A] [Entire Act] State of Kerala - Subsection Section 34A(3) in Kerala General Sales Tax Rules, 1963 (3)The Officer who seized the goods shall conduct the auction in person and the goods shall be made available at the place of sale.