Section 48A(4) in Uttaranchal Value Added Tax Act, 2005
(4)The officer referred to in clause (a) of sub-section (2), if after making search or inspection is satisfied that;(i)the transporter is transporting or attempting or abetting to transport any goods to which this Section applies without submitting "Trip-Sheet" in the prescribed form and manner; or without carrying the copy of such "Trip-Sheet"; or(ii)the weight/quantity or number of packages of goods being transported are uncovered by the "Trip-Sheet" it may,(a)direct the person referred to in above sub Section not to part with the goods in any manner including re-transporting or re-booking till a verification is done or an enquiry is made, which shall not take more than seven days;(b)order detention of such vehicle along with the goods.
