Section 67(3) in Tamil Nadu Value Added Tax Act, 2006
(3)If, on such examination and inspection it appears -(a)(i)that the tax, if any payable under this Act in respect of the sale or purchase of the goods carried, has been paid, or(ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, been properly accounted for in the documents referred to in sub-section (5), the said officer shall release the goods vehicle or boat with the goods carried; or(b)(i)that the tax, if any, payable under this Act in respect of the sale or purchase of the goods carried, has not been paid; or(ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, not been properly accounted for in the documents referred to in sub-section (5),and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods and direct the driver or any other person in charge of the goods vehicle or boat, or the consignor or the consignee,(i)to pay such tax; or(ii)to furnish adequate security in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax.
