Section 29(6) in Andhra Pradesh General Sales Tax Act, 1957
(6)If the tax directed to be paid and the security directed to be furnished under Sub section (3) is not paid and furnished and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain so much of the goods as are approximately equal in value to the amount of tax directed to be paid and security directed to be furnished under Sub section (3) as long as may reasonably be necessary.Provided that no such goods shall be detained by the said officer for more than three days except with the permission of the next higher authority.(6-A) Where goods are carried without paying tax, if any, payable under this Act, or goods are carried without being properly accounted for in the documents referred to in clause (b) of Sub section (2), the said officer shall collect the tax payable on the goods so carried and in addition levy a penalty not exceeding five times the amount of tax payable on such goods after giving a reasonable opportunity to the person likely to be affected, against the proposed penalty.(6-B) Any such officer shall have power to seize and confiscate any goods where such goods are carried in the goods vehicle without any documents or covered by fictitious documents.Provided that before taking action for the confiscation of goods under this sub-section, the officer shall give the person affected an opportunity of being heard.
