Section 76(8) in Meghalaya Value Added Tax Act, 2003
(8)Where the driver or person in charge of the vehicle or the carrier is found guilty for violation of the provisions of sub-section (2), subject to the provisions of sub-section (4), the officer in charge of the check post or the officer empowered under sub-section (3), may detain such vehicle or carrier and affording an opportunity of being heard to such driver or person in charge of the vehicle or the carrier, may impose a penalty on him as provided under sub-section (5).
