Section 27(3) in Uttarakhand Value Added Tax Rules, 2005
(3)If on such examination the officer finds or has reason to believe that -(a)any one or more consignments are not covered by one or more documents referred to in sub-rule (3) of Rule 26 or;(b)any such documents in respect of any consignment is false, bogus , incorrect, incomplete or invalid, the officer shall immediately issue a notice to the driver or person in charge of the vehicle to show cause why the goods should not be seized.
