Section 45A(9) in The M.P. Vanijyik Kar Adhiniyam, 1994
(9)If, after considering the statement of the transporter, the check post officer is satisfied that the explanation is satisfactory and that there was no attempt to evade tax in respect of the goods seized, he shall record his findings giving his reasons therefor and release the goods or the vehicle along with the goods to the transporter in such manner as may be prescribed.
