Section 61(3) in The Chhattisgarh Value Added Tax Act, 2005
(3)If the officer referred to in sub-section (2) finds, on the inspection of the vehicle, that the transporter is not carrying the documents referred to in sub-section (1) or the documents being carried are not in order or the transporter is not carrying a copy of the declaration referred to in sub-section (2), he may direct the transporter to lake the vehicle along with the goods and the documents to the nearest check post or the circle of the sub-circle office to be named by him, and stop it and keep it stationary there till such time as may be required for action in accordance with the provisions of Section 58.
