Section 48(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)Where any officer referred to in sub-section (1) has reason to believe that the goods found in any vehicle, vessel, building or place are not traced to any bonafide dealer or the documents issued by a bonafide dealer with respect to the accompanying goods contains wrong particulars or that it is doubtful if such goods are properly accounted for by any dealer in his accounts, registers or other documents, maintained in the ordinary course of his business, he shall have power to seize such goods and the remaining provisions of this section shall mutatis mutandis apply in relation to such seizure. (sub-section (2) was substituted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20- 08-2010, U.P. Act No 19 of 2010)
