Section 71(4) in Tripura Value Added Tax Rules, 2005
(4)When the person from whom the taxable goods are seized opts for composition of such offence under section 80 of the Act within a period of one month from the date of seizure, the amount of composition money or tax and penalty so determined shall be payable within seven days from the date of composition of the offence or penal action taken, by payment into Government Treasury. Upon production of the receipted copy of the challan in support of payment to the Superintendent, the seized goods be released.
