Section 61(4) in The Chhattisgarh Value Added Tax Act, 2005
(4)Thereupon the officer referred to in sub-section (2), may initiate action for seizure of the goods and/or the vehicle, and for imposition of penalty in accordance with the provisions of Section 58 and for that purpose-(i)he shall exercise all the powers exercisable by the Check Post Officer under that section;(ii)he shall follow the procedure laid down therein; and(iii)the provisions of that section shall apply mutatis mutandis to such proceedings.
