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[Cites 0, Cited by 0] [Section 67] [Entire Act]

State of Tripura - Subsection

Section 67(4) in Tripura Value Added Tax Act, 2004

(4)Where any goods in movement are without documents, or are not supported by documents as referred to in sub-section (2), or documents produced appeared to be false or forged, the officer-in-charge of the check post or the officer empowered under sub-section (3), may -
(a)direct the driver or the person in-charge of the vehicle or carrier or of the goods not to part with the goods in any manner including by transporting or re-booking, till a verification is done or an enquiry is made, which shall not take more than seven days;
(b)seize the goods for reasons to be recorded in writing and shall give receipt of the goods to the person from whose possession or control they are seized;