Section 64(1)(j) in The Chhattisgarh Value Added Tax Act, 2005
(j)(i)fails to file a declaration under Section 58;(ii)prevents or obstructs the interception or search of any vehicle or obstructs inspection of any goods under Section 58; or(iii)prevents or obstructs the interruption or search of any vehicle or obstructs inspection of any goods under Section 60 or 61; or(iv)fails to furnish information or produce accounts, registers and documents under Section 62; or(v)fails to furnish information or statements as required by Section 63 or;