Section 66(8) in Manipur Value Added Tax Act, 2004
(8)Where the driver or person in charge of the vehicle or the carrier is found guilty for violation of the provisions of sub-section (2), the officer in charge of the check post or the officer empowered under sub section (3) may detain such vehicle or carrier after affording him an opportunity of being heard to such driver or person in charge of the vehicle or the carrier and impose a penalty on him as provided under sub section (5).
