Section 57 in The Rajasthan Value Added Tax Rules, 2006
57. Detention of a vehicle or a carrier and imposition of penalty.
(1)Where the in-charge of a check post or the officer empowered under rule 52, detains a vehicle or a carrier under sub-section (9) of section 76, such in-charge of officer shall inform this fact forthwith to the Deputy Commissioner (Administration) having jurisdiction.(2)The in-charge of the check-post or the officer referred to in sub-rule (1) shall, immediately after the detention of a vehicle or a carrier, issue a show cause notice of a period not less than seven days, to the owner or a person duly authorized by such owner or the driver or the person in-charge of the vehicle or the carrier, as the case may be, where such vehicle or carrier is detained under sub-section (9) of section 76. Where the in-charge or the officer referred to in sub-rule (1), is not satisfied with the reply of, the owner or a person duly authorized by such owner or the driver or the person in-charge of the vehicle or the carrier as the case may be, he shall impose the penalty as provided in sub-section (9) of section 76, and shall release the vehicle or the carrier to the owner or a person duly authorized by such owner or the driver or the person in-charge of the vehicle or the carrier on payment of the penalty imposed or on furnishing of the security as directed by him.(3)Where, in response to a notice issued under sub-rule (2), the in-charge of the check-post or the officer referred to in sub-rule (1) is satisfied that no offence has been committed under sub-section (9) of section 76, he shall release the vehicle or the carrier to the owner or a person duly authorized by such owner or the driver or the person in-charge of the vehicle or the carrier, at once.
