Section 62(5) in Arunachal Pradesh Goods Tax Act, 2005
(5)Where the owner or the person in charge of the goods vehicle -(a)requests time to adduce evidence of payment of tax in respect of goods to be detained or impounded; and(b)furnishes security to the satisfaction of the officer in such form and in such manner as may be prescribed tor the prescribed amount; the goods vehicle, the goods and the documents so seized may be released.
