Value Added Tax Authorities.

1. (1) If any person on being required by the Commissioner, fails to give any information in respect ofany goods in his possession or fails to permit the inspection thereof,

the Commissioner may seize any goods in his custody or possession in respect of which the

default is committed.

1. (2) The seizure shall remain in force until it is revoked or the person concerned knishes

the information required or makes proper arrangements for the inspection of the goods,

whichever occurs first.