Section 43A(4) in Uttaranchal Value Added Tax Act, 2005
(4)The officer, referred to in preceding sub Section, 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 preparing or submitting "Lorry- Challan" in the prescribed form and manner; or without carrying copy of such Lorry-Challan; or(ii)the transporter is transporting or attempting or abetting to transport any goods, to which this Section applies, without carrying invoice/ challan (as applicable), and document of title to goods/ GR/ Bilty or like other such documents in respect of such goods.(iii)the weight/quantity or number of packages of goods being transported are uncovered by the Lorry-Challan; it may, (a) direct the person referred to in above sub Section not to part with the goods in any manner including retransporting or re-booking till an enquiry is made, which shall not take more than seven days; (b) order detention of such vehicle along with the goods.
