Section 58(6) in The Chhattisgarh Value Added Tax Act, 2005
(6)The Check Post Officer shall have the power to detain or seize such of the notified goods or the vehicle alongwith the goods,-(a)in respect of which there is no declaration under sub-section (4) or any such declaration filed is false or incorrect either in respect of the kind of goods or the quantity or value thereof; or(b)as are not shown in the documents referred to in sub-section (3) or in respect whereof there are no such documents; or(c)in respect whereof the said documents are false or are reasonably suspected to be false.
