Interception, detention and search of road vehicle under section 74.
120. For the purpose of verifying whether any consignment of goods is being or has been transported in a goods vehicle or by any other means referred to in section 74 in contravention of the provisions of section 73 or rule 81, as the case may be, and rules made thereunder-
(a) the Deputy Commissioner, Assistant Commissioner, Sales Tax Officer, Assistant Sales Tax Officer or Patrolman, posted at the checkpost, may intercept, detain or search such goods vehicle at the checkpost; or
(b) such other Assistant Commercial Tax Officer, as may be authorized by the Commissioner in this behalf, may intercept or search such goods vehicle, rivercraft or load carried by a person at any other place; or
(c) such other Deputy Commissioner, Assistant Commissioner or Sales Tax Officer, as may be authorised by the Commissioner in this behalf, may intercept, detain or search such goods vehicle, river-craft or load carried by a person at any other place. |