Section 61(5) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(5)If, on an examination of the contents of a goods vehicle or the inspection of documents relating to the goods carried, the Commissioner has reason to believe that the owner or driver or person in charge of such goods vehicle is not carrying the documents as required by sub-section (2) or is not carrying proper and genuine documents or is attempting to evade payment of tax due under this Regulation, he may, for reasons to be recorded in writing, do any one or more of the following, namely:-(a)refuse to allow the goods or the goods vehicle to enter or leave Andaman and Nicobar Islands;(b)seize the goods and any documents relating to the goods; and(c)seize the goods vehicle and any documents relating to the goods vehicle.
