Section 76(5) in The Rajasthan Value Added Tax Act, 2003
(5)Where any goods in movement, other than exempted goods, are without documents, or are not supported by documents as referred to in sub-section (2), or documents produced appears to be false or forged, the Incharge of the check post or barrier or [the officer authorized] [Substituted 'the officer empowered' by Rajasthan Act No. 3 of 2007, dated 10.4.2007.] under sub-section (4), may-(a)direct the owner or a person duly authorised by such owner or the driver or the person Incharge of the vehicle or carrier or of the goods not to part with the goods in any manner including by re-transporting or re-booking, till a verification is done or an enquiry is made, which shall not take more than seven days;(b)seize the goods for reasons to be recorded in writing and shall give a receipt of the goods to the person from whose possession or control they are seized;(c)release the goods seized under clause (b) to the owner of the goods or to a person duly authorised by such owner, during the course of the proceeding, if adequate security of the amount equal to the estimated value of the goods is furnished.
