Section 15(13) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(13)If any person, who transports or holds in custody for delivery to, or on behalf of, any dealer any goods, on being required by the Commissioner or under clause (a) of sub-section (10) so to do, fails to give the information likely to be in his possession in respect of such goods or fails to permit inspection thereof, as the case may be, the Commissioner may pass an order of detention or seizure of goods in his custody or possession in respect of which the default is committed.
