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[Cites 0, Cited by 0] [Section 60(4)] [Section 60] [Entire Act]

State of Bihar - Subsection

Section 60(4)(a) in The Bihar Value Added Tax Act, 2005

(a)The authority or any officer referred to in sub-section (3) may seize any goods along with the vehicle or carrier, which, he suspects, are being transported in contravention of the provisions of sub-section (2) together with any container or material for the packing of such goods: Provided that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by the officer, the dealer or the person in-charge of goods and not less than two witnesses and a copy of the seizure list shall be made over to the dealer or the person in charge of the goods, as the case may be.