Section 49(5) in The Kerala Value Added Tax Act, 2003
(5)No order confiscating any vehicle or vessel shall be made under sub- section (4), if the owner or the person in charge of the vehicle or vessel proves to the satisfaction of the authorized officer that it was used for carrying the notified goods without the knowledge or connivance of the owner himself, his agent, if any, or the person in charge of such vehicle or vessel and that each of them has taken all reasonable and necessary precautions against such use.
