Section 73(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)Where any goods or the vehicle along with the goods are seized by the check post officer under sub-section (7) of Section 58, he shall prepare a list in duplicate of all such goods/vehicle bearing his own signature, and signature of the transporter and shall take all the measures necessary for their safe custody. One copy of the list shall be given to the transporter.
