Section 46(2) in Telangana Value Added Tax Act, 2005
(2)Any such officer shall have power to seize and confiscate any goods which are found in any office, shop, godown, vehicle, vessel or any other place of business or any building or place of a carrier or a bailee for transmission where such goods are not covered by any document or covered by fictitious documents:Provided that before taking action for the confiscation of goods the officer shall give the person affected an opportunity of being heard.
