Section 67(9) in Tamil Nadu Value Added Tax Act, 2006
(9)The said officer may, in his discretion, permit the driver or other person in charge of the goods vehicle or boat to take the goods detained under sub-section (8) subject to an undertaking given by the driver or other person, -(i)that the goods shall be kept in the office, godown or other place within the State, belonging to the owner of the goods vehicle or boat and in the custody of such owner; and(ii)that the goods shall not be delivered to the consignor, consignee or any other person without the orders of the said officer, and for this purpose the driver or any other person in charge of the goods vehicle or boat, shall furnish an authorisation from the owner of the goods vehicle or boat authorising him to give such undertaking on his behalf.
