Section 56(3) in The Rajasthan Value Added Tax Rules, 2006
(3)Where the owner or a person duly authorized by such owner or the driver or the person in charge of the vehicle or carrier or of goods, as the case may be, does not. possess any document and declaration Form in respect of the goods in movement, or fails to produce or refuses to deliver the documents and the declaration Forms, or the documents and the declaration Forms produced appears to be false or forged, the in-charge of the check-post or the officer empowered under rule 52, may get such goods unloaded from the vehicle or the carrier and seize the same and shall issue a receipt of the goods so seized in Form VAT-52.
