Section 68(7) in The Gujarat Value Added Tax Act, 2003
(7)[ Where the person from whose possession or control the goods are seized under sub-section (4) fails to establish the ownership of the goods so seized or the payment of tax, interest or penalty is not made or security is not furnished, the Commissioner may direct that the goods so seized-may be sold by public auction and sale proceeds thereof shall be deposited in the Government treasury.] [Sub-Section (7) was added by Gujarat Act No.6 of 2006, Section 31(3)]Explanation. - In this section,-(a)"goods vehicle record" means the documents required to be carried by the dealer of a transport vehicle under the Motor Vehicle Act, 1988(59 of 1988) or the rules made thereunder;(b)"log book" means a register, statement or other record containing particulars of the goods under transport;(c)"trip sheet" means a sheet or other document containing particulars relating to the trip-wise use of a transport vehicle, required to be carried by the driver under the Act referred to in clause (a);(d)"goods under transport" means goods which have been handed over to a carrier and complete delivery thereof has not been taken from such carrier;(e)"carrier" means any person or agency who undertakes to carry or transport goods from one place to another.
