Section 66(9) in Manipur Value Added Tax Act, 2004
(9)Where a transporter, while transporting goods, is found to be in collusion with dealer to avoid or evade tax, the officer in charge of the check post or the officer empowered under sub-section (3), shall detain the vehicle or carrier of such transporter and after affording him an opportunity of being heard with prior approval in writing of the Commissioner, the officer in charge of the check post or the officer empowered may confiscate such vehicle or carrier along with the goods.
