(3)[ The officer-in-charge of the check-post or barrier or the officer authorised by the Commissioner in this behalf may seize and confiscate the Scheduled goods under transport or the motor vehicle or the machinery or equipment including earthmover, excavator, bulldozer or road roller, as the case may be, in transit as referred to in sub-section (2) where such Scheduled goods or motor vehicle or machinery or equipment including earthmover, excavator, bulldozer or road roller, and liable to tax under this Act but are not covered by a way bill (as prescribed for the purposes of VAT Act) signed by the person consigning such goods or motor vehicle or, machinery or equipment including earthmover, excavator, bulldozer or road roller, as the case may be, or where such officer has a reasonable apprehension of evasion of tax in respect of such goods or motor vehicle or machinery or equipment including earthmover, excavator, bulldozer or road roller :Provided that before taking action for the confiscation of goods under this sub-section, the officer shall give the person affected an opportunity of being heard and make an enquiy, as he shall deem proper and for this purpose the provisions of VAT Act and the rules shall mutatis mutandis apply.] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.].Provided further that where the person affected makes payment to such officer of the amount of tax payable in respect of such goods to be assessed in the prescribed manner, the goods seized as aforesaid shall be released:Provided also that no order of confiscation shall be made in respect of goods which are not liable to payment of tax under this Act.
