Section 76(4) in Meghalaya Value Added Tax Act, 2003
(4)Where any goods in movement are without documents, or are not supported by documents as referred to in sub-section (2), or document produced spears to be false or forged the officer in charge of the check post or the officer empowered under sub-section (3) may -(a)direct the driver or the person in charge of the vehicle or carrier or of the goods not to part with the goods in any manner including by transporting or re-booking, till a verification is done or an injury is made, which shall not take more than seven days; and(b)seize the goods for reasons to be recorded in writing and shall give receipt of the goods to the persons from whose possession of control they are seized.
