Section 68(5) in The Gujarat Value Added Tax Act, 2003
(5)(a)The officer-in-charge of the check-posts or barrier may, after giving the owner, driver or person-in-charge of goods, a reasonable opportunity of being heard and after holding such further inquiry, as he deems fit, impose on him penalty, in addition to tax payable under this Act, not exceeding one and one-half times of the tax for possession of goods [***] [The words 'or vehicles' were deleted by Gujarat Act No.6 of 2006, Section 31(2)(a),] so seized.(b)The officer-in-charge of the check-post or a barrier may release any of the [goods,] [The words 'goods' was substituted for 'goods, vehicle' by Gujarat Act No.6 of 2006, Section 31(2)(b)] or documents so seized under sub-section (4) on payment of tax, interest and penalty or on furnishing such security in such form as may be prescribed.
