Section 71(3) in Tripura Value Added Tax Rules, 2005
(3)When any taxable goods are seized, the person from whom such goods are seized shall make a declaration in respect of the value of the seized taxable goods and this value shall be the retail prices or the aggregate of retail prices of such goods at which these are likely to be sold in Tripura at the relevant time. Such declaration shall be submitted to the Superintendent of Taxes with copies of the relevant bills, tax invoice, [purchase voucher] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] and consignments note issued by the consignor and other documents in support of the basis of the value declared. The copies so furnished may be returned to the person after the Superintendent satisfies himself about the value of the goods declared.
