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[Cites 0, Cited by 0] [Section 67(7)] [Section 67] [Entire Act]

State of Kerala - Subsection

Section 67(7)(a) in Kerala Value Added Tax Rules, 2005

(a)If the officer to whom proceedings are submitted under sub-section (5) of section 47 is satisfied after inquiry that there has been no attempt to evade the tax due under the Act on the transaction in pursuance of which the goods are transported, he shall, for reasons to be recorded in writing;
(i)Order the release of the goods detained or seized, on the owner of the goods paying the expenses, if any, incurred by the officer concerned for the safe custody of the goods and incidental charges including charges for the service and publication, of the notice under sub-sections (6) and (10) of section 47 and the order under clause (d) of this sub-rule (which shall be specified in the order).
(ii)Release the security (including any bond) furnished by the owner of the goods or ay other person.