Section 70A(4) in The Gujarat Value Added Tax Act, 2003
(4)Where for any reason it is not feasible to make an order of detention or seizure under sub-section (2), the Commissioner may by an order direct the owner or the person who is in possession or control of the goods or the books of accounts, registers or documents, not to remove or part with or otherwise deal with the goods or the documents except with the previous permission of the Commissioner.
