Unloading of goods. Section 31(6), (7)
(1) Where the goods are unloaded and detained under sub-section (6) of section 31, the Officer in charge of the Check Post or Barrier or the Officer referred to in sub-section (2) of that section shall prepare and issue to the owner of the goods, person in charge of the goods or goods carrier, a receipt specifying the description and quantity of the goods detained and their value, as ascertained from the bill or bills required to be produced under sub-section (2) of section 31 or worked out keeping in view the prevailing market rates in respect of such goods.
(2) The security referred to in sub-section (6) of section 31 may be furnished by the person concerned in any of the methods specified in rule 70.
(3) The Officer accepting the security or surety bond shall, after giving cash receipt in Form VAT-G4 where security is furnished by deposit of cash or an acknowledgement where security is furnished in any other form, pass an order in writing releasing the goods.