Section 58(9) in The Chhattisgarh Value Added Tax Act, 2005
(9)The Check Post Officer seizing the notified goods or the vehicle alongwith the goods under sub-section (7) shall also record the statement of the transporter on all facts of the case and also obtain the particulars about the consignor or consignee of the goods and the vehicle seized. The reasons, if any, for violation of any provision of this section shall also be recorded.
