Section 34(6) in The Himachal Pradesh Value Added Tax Act, 2005
(6)If the officer-in-charge of the check post or barrier or other officer as mentioned in sub-section (2) has reasons to suspect that the goods under transport are meant for business and are not covered by proper and genuine documents as mentioned in sub-section (2) or sub-section (4), as the case may be, or that the person transporting the goods is attempting to evade payment of tax due under this Act, he may, for reasons to be recorded in writing and after hearing the said person, but subject to pervious approval of the Excise and Taxation Officer Incharge of the barrier order the unloading or detention of the goods, for such period as may reasonably be necessary and shall allow the same to be transported only on the owner of goods or his representative or the driver or other person in-charge of the goods carriage or vessel on behalf of the owner of the goods, furnishing to his satisfaction a security [in the form of cash or bank guarantee or bank draft, equal to twenty-five percentum of the value of the goods. ] [Substituted for the words 'or executing a bond with or without sureties for securing the amount of tax, in the prescribed form and manner, for an amount not exceeding twenty-five percentum of the value of the goods but which shall not be less than fifteen percentum of the value of the goods:' by Act No.14 of 2009 vide notification No. . LLR-D (6)-20/2009-Leg. Dated 19.9.2009 published in R.H.P. (Extra-ordinary) on 22.9.2009.]Provided that where any goods are detained a report shall be made immediately and in any case within twenty four hours of the detention of the goods by the officer detaining the goods to the Assistant Excise and Taxation Commissioner incharge of the District or the Excise and Taxation Officer incharge of the District or barrier, as the case may be, seeking the latter's permission for the detention of the goods for a period exceeding twenty-four hours, as and when so required and if no intimation to the contrary is received from the latter the former may assume that his proposal has been accepted.
