Section 58(10) in The Chhattisgarh Value Added Tax Act, 2005
(10)If after considering the statement of the transporter the Check Post Officer is satisfied that the explanation is satisfactory and that there was no attempt to evade payment of tax in respect of the goods seized, he shall record his findings giving reasons therefor and release the goods or the vehicle alongwith the goods to the transporter in such manner as may be prescribed.
