Section 61(6) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(6)Where the owner, driver or the person in charge of the goods vehicle-(a)requests time to adduce evidence of payment of tax in respect of the goods to be detained or impounded; and(b)furnishes security to the satisfaction of the Commissioner in such form, manner and for such amount as may be prescribed,the goods vehicle, the goods and the documents so seized may be released:Provided that where the owner or his agent, driver or person in charge of the goods vehicle exercises the option of paying by way of penalty, a sum equal to three and a half times the tax, which in the opinion of the Commissioner, would be leviable on such goods, if such goods were sold in Andaman and Nicobar Islands, the Commissioner instead of detaining or impounding the goods or the goods vehicle or the documents relating to the goods and goods vehicle shall release the same.
