Section 12A(3) in The Kerala Tax on Luxuries Acts, 1976
(3)If the officer referred to in sub-section (2) has reason to suspect that the commodity under transport are not covered by proper and genuine documents or that any person transporting such commodity is attempting to evade payment of the tax due under this Act, he may, for reasons to be recorded in writing detain the commodity, and shall allow the same to be transported only on, the owner of the commodity, or his representative or the driver or other person in charge of the vehicle, vessel or other conveyance or animal on behalf of the owner of the commodity, furnishing security for double the amount of tax likely to be evaded, as may be estimated by such officer.
