Section 48(6) in Uttaranchal Value Added Tax Act, 2005
(6)Where the officer making the search or inspection under this Section finds any person or dealer importing or attempting or abetting to Import any goods to which this Section applies without being covered by proper and genuine documents referred to in the preceding sub-Sections, it may;(a)direct the person referred to in above sub Section not to part the goods in any manner including re-transporting or re-booking till an enquiry is made, which shall not take more than seven days;(b)order detention of such goods and if, for reasons to be recorded, is satisfied, after giving the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be, an opportunity of being heard, that such goods were being so Imported in an attempt to evade assessment or payment of tax due or likely to be due under this Act, he may order seizure of such goods. Provided that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by him, and a copy thereof shall be given to the person from whom goods have been seized.
