Section 45(6) in Telangana Value Added Tax Act, 2005
(6)If the tax directed to be paid or the security directed to be furnished under sub-section (3) is not paid and furnished and if 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 so much of goods as are approximately equal in value to the amount of tax directed to be paid or security directed to be furnished under sub-section (3) as long as may reasonably be necessary:Provided that no such goods shall be detained by the said officer for more titan three days except with the permission of the next higher authority.
