Section 55(4) in The Rajasthan Sales Tax Rules, 1995
(4)Where the goods are seized, the Incharge of the check-post or the officer empowered under rule 52 shall serve a notice on the person-incharge of the goods or the vehicle or the carrier [or the owner of the goods, if present] [Substituted by Notification dated 22-3-2002, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 22-3-2002, page 598, w.e.f. 22-3-2002, but Amendment of Rules 55-A and 56A are given effect from 1-5-2002.], as the case may be, requiring him to show cause within 7 days from the date of service of the notice as to why the documents and declaration, as referred to in [sub-rule (1 A)] [Substituted by Notification dated 22-3-2002, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 22-3-2002, page 598, w.e.f. 22-3-2002, but Amendment of Rules 55-A and 56A are given effect from 1-5-2002.], were not produced or why the correct particulars were not furnished, at the time of checking. If the said Incharge of the check-post or the empowered officer is satisfied with the reply, or the penalty imposed under subsection (5) of section 78 has been paid, or a security as may be demanded in lieu of such amount of penalty has been furnished, he shall release the goods and deliver the same to the owner or the goods or to anybody else duly authorised by such owner, after obtaining an acknowledgement to that effect.
