Section 46(10) in Assam General Sales Tax Act, 1993
(10)(a)If the tax directed to be paid or the security directed to be furnished under sub-section (5) is not paid or furnished, or(b)If it appears to the said officer that the driver or the person in charge of the goods vehicle or boat is not giving the correct name and address of the owner of the goods vehicle or of the boat, or of the consignor or the consignee of the goods, and if the said: officer is, satisfied after making such enquiry as he deems fit, that with a view, to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods either in the check post or elsewhere as long as may reasonably be necessary and shall ascertain the correct name and address of the owner of the goods vehicle or the boat or of the consignor or of the consignee of the goods.Provided that no such goods shall be detained by the said officer for more than forty-eight hours except with the permission of the next higher authority.
