Bare ActsKerala Value Added Tax Act, 2003

Section 50

Procedure as to perishable goods seized under section 49.--

Amendment status not verified — confirm the current text below against the official source.

(1) Notwithstanding anything contained in section 49, the authorized officer may direct the sale of any goods seized under that section which is subject to speedy and natural decay and remit the sale proceeds in to the Government Treasury. (2) The authorized officer may deal with the proceeds of the sale of goods under sub-section (i) in the same manner as he might have dealt with the goods if it had not been sold.

Section 50 – Kerala Value Added Tax Act, 2003 | DailyLaw.ai