Section 73(3) in Chhattisgarh Value Added Tax Rules, 2006
(3)Where any goods/goods along with the vehicle/vehicle are released by the check post officer under sub-sections (10), (12) and (13) of Section 58 he shall, on payment by the transporter of the goods expenses, if any, incurred by the check post officer for the safe custody of the goods and the incidental charges (which shall be specified in the order) order release of the goods and obtain a receipt therefor from the transporter.
