Section 61(6) in The Delhi Value Added Tax Act, 2004
(6)The Commissioner may permit the owner [, driver] [Inserted by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] or person in charge of goods vehicle to remove any goods or goods vehicle seized under sub-section (4) subject to an undertaking-(a)that the goods and goods vehicle shall be kept in the office, godown or other place within Delhi, belonging to the owner of the goods vehicle and in the custody of such owner; and(b)that the goods shall not be delivered to the consignor, consignee or any other person without the approval in writing of the Commissioner, and for this purpose the person in charge of the goods vehicle shall furnish an authorization from the owner of the goods vehicle authorizing him to give such undertaking on his behalf.
