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[Cites 0, Cited by 0] [Section 68(5)] [Section 68] [Entire Act]

State of Gujarat - Subsection

Section 68(5)(b) in The Gujarat Value Added Tax Act, 2003

(b)The officer-in-charge of the check-post or a barrier may release any of the [goods,] [The words 'goods' was substituted for 'goods, vehicle' by Gujarat Act No.6 of 2006, Section 31(2)(b)] or documents so seized under sub-section (4) on payment of tax, interest and penalty or on furnishing such security in such form as may be prescribed.