Section 45(3) in Telangana Value Added Tax Act, 2005
(3)If on such examination and inspection it appears,-(a)(i)that the tax, if any payable in respect of the sale or purchase of the goods carried, has been paid; or(ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax been properly accounted for in the documents referred to in clause (b) of sub-section (2);the said officer shall release the goods vehicle or vessel with the goods carried;(b)(i)that the tax, if any, payable in respect of the sale or purchase of the goods carried has not been paid; or(ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax not been properly accounted for in the documents referred to in clause (b) of sub-section (2); andif the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods he shall detain the goods and direct the driver or any other person incharge of the goods vehicle or vessel to pay such tax, or to furnish security for an amount equal to two times the amount of tax payable in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax.
