Section 45A(7) in The M.P. Vanijyik Kar Adhiniyam, 1994
(7)If the check post officer finds after searching the vehicle and verifying the declaration or other documents relating to the goods, that-(a)goods notified under sub-section (4) are being transported in respect of which the transporter has not filed any declaration; or(b)the declaration filed in respect of any goods is false or incorrect, either in respect of the kind of goods, or the quantity of goods transported, or the value thereof, or(c)consignor or the consignee of the goods is shown to be a dealer registered under this Act, while the records available in his office do not show the existence of such a dealer, such officer may presume, until the contrary is proved, that an attempt was being made to facilitate the evasion of tax in respect of such goods and he may, after recording his reasons therefor in writing, a copy of which shall be forthwith supplied to the transporter, seize such goods or the vehicle along with the goods in such manner as may be prescribed.
