Section 61(5) in Daman and Diu Value Added Tax Regulation, 2005
(5)Where the owner or the person in charge of the goods vehicle -(a)requests for time to adduce evidence of payment of tax or the goods being exempted under this Regulation, in respect of the goods to be detained or impounded; and(b)furnishes security for the prescribed amount to the satisfaction of the Commissioner in such form and in such manner as may be prescribed,the goods vehicle, the goods and the documents so seized may be released.
