Section 58(7) in The Chhattisgarh Value Added Tax Act, 2005
(7)If the Check Post Officer, after searching the vehicle and verifying the documents or the declaration, finds any omissions referred to in sub-section (6), he may presume, until contrary is proved that an attempt was being made to facilitate the evasion of tax in respect of such goods and he may, after recording the reasons therefor in writing, seize such goods or the vehicle alongwith the goods in such manner as may be prescribed.
