Section 82(3) in Meghalaya Value Added Tax Act, 2003
(3)Where any transporter, carrier of transporting agent has:-(a)Received any consignment of taxable goods from any person or dealer in Meghalaya for transport of such consignment to any place outside, or within Meghalaya, or(b)Transported into Meghalaya any consignment of taxable goods on account of any person or dealer, and the Commissioner has information that such person or dealer is not in existence at the address given in the way bill, tax invoice, consignment note or any document of like nature in respect of any consignment of goods referred to in clause (a),or clause (b), the Commissioner may direct the transporter carrier or transporting agents, by order in writing, that -(i)The consignment of goods referred to in clause (a) shall not be transported outside, or within, Meghalaya, or(ii)The consignment of goods referred to in clause (b) shall not be delivered, till the matter is investigated into by the Commissioner or till a period of fifteen days (excluding Sunday or a public holiday, declared under the Negotiable Instruments Acts 1881) (26 of 1881) expires from the date of communication of such direction to the transporter, carrier or transporting agent, whichever is earlier.
