Section 29A(2) in Andhra Pradesh General Sales Tax Act, 1957
(2)Any such officer shall have power to seize and confiscate any goods which are found in any office, shop, godown, vehicle, vessel or any other place of business or any building or place of a carrier or a bailee for transmission where such goods are not covered by any documents or covered by fictitious documents.Provided that before taking action for the confiscation of goods under this sub-section, the officer shall give the person affected an opportunity of being heard.
