Section 78(4) in The Rajasthan Sales Tax Act, 1994
(4)Where any goods in movement, other than exempted goods are without documents, or are not supported by documents as referred, to in sub-section (2), or documents produced appear false or forged, the Incharge of the check-post or the officer empowered under sub-section (3), may-(a)direct the driver or the person incharge of the vehicle or carrier or of the goods not to part with the goods in any manner including by retransporting or rebooking, 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 land shall give a receipt of the goods to the person from whose possession or control they are seized;(c)release the goods seized in clause (b) to the owner of the goods or to anybody else duly authorised by such owner, during the course of the proceeding in the adequate security of the amount equal to the estimated value of the goods is furnished.
