Section 12B(9) in The Kerala Tax on Luxuries Acts, 1976
(9)The award of confiscation under this section shall not prevent the infliction of any punishment to which the person affected thereby is liable under this Act.Explanation. - For the purpose of this section transport of any commodity out of or into the premises of a railway station, steamer station or the premises of any parcel office without any records referred to in sub-section (1) of section 12A shall be deemed to be smuggling of the commodity into or out of the State.
