Section 82(4) in Meghalaya Value Added Tax Act, 2003
(4)Where the Commissioner, after giving the person or dealer referred to in clause (a), or clause (b), as the case may be, of sub-section 4, a reasonable opportunity of being heard or after causing an enquiry about the existence of such person, or dealer, is satisfied that such person or dealer -(a)Is in existence at the address given in the way bill, tax invoice, invoice consignment note or any document of like nature, the Commissioner shall forthwith withdraw, by an order in writing, his direction issued under this subsection (4) to the transporter, carrier or transporting agent, or(b)Is not in existence at the address given in the way bill, tax invoice, invoice consignment note or any document of like nature, the transporter of the consignment of taxable goods by such person or dealer to any place outside, or within or into, Meghalaya shall be deemed to be contravention of the provisions of Section 76 as the case may be, and the Commissioner shall seize such consignment of goods under sub-section (1) (c) of Section 84
