Section 67(10) in The Police Enhanced Penalties Ordinance, 2005
(10)Where the taxable good are transported on behalf of an unregistered dealer, or a registered dealer in whose registration certificate the goods transported are not covered, the officer incharge of the special investigation unit (SIU) or notified area or check post or barrier or any officer authorized under sub-section(4) shall detain and seize the goods, unless the dealer , the driver of the vehicle or conveyance or any other person Incharge of the goods furnishes security in the prescribed form for an amount equal to double the amount of tax leviable on such goods or twenty five percent of the value of goods whichever is higher. The security thus furnished shall be adjusted against the tax, penalty, interest, fee or any other sum that may be payable by such dealer under the provisions of the Act. The excess amount of security, if any, shall be refundable in the manner laid down in this Act. The provisions relating to detention and search of goods contained in this section shall, in so far as may be applicable, apply for the purposes of this sub -section:Provided that if the said dealer fails to obtain a certificate of registration under the Act within a period of 90 days from the date of deposit of security and the Assessing Authority has no information in his possession that the dealer is carrying on regular business of selling taxable goods, the amount of security deposited shall be deemed to be the tax payable by the dealer and no claim for refund of such amount or any part thereof shall be entertained.Explanation. - For purpose of this sub-section, the value of goods shall mean the invoice value or market value of the goods, whichever is higher.
