Power to stop and search goods vehicles allows inspection, seizure, conditional release under prescribed procedures and penalties. The Commissioner may require the owner, driver or person in charge of a goods vehicle to stop for search, examine contents and inspect prescribed records; persons entering or leaving must file a prescribed declaration and produce documents. If documents are missing, improper or tax evasion is suspected, the Commissioner may refuse entry or exit, seize goods, documents and vehicles, and record reasons. Seized items may be released on prescribed security, evidence of tax payment, or on payment of a prescribed penal sum; removal may be permitted under written undertaking and authorization. Searches should follow criminal procedure safeguards; railway rolling stock is excluded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to stop and search goods vehicles allows inspection, seizure, conditional release under prescribed procedures and penalties.
The Commissioner may require the owner, driver or person in charge of a goods vehicle to stop for search, examine contents and inspect prescribed records; persons entering or leaving must file a prescribed declaration and produce documents. If documents are missing, improper or tax evasion is suspected, the Commissioner may refuse entry or exit, seize goods, documents and vehicles, and record reasons. Seized items may be released on prescribed security, evidence of tax payment, or on payment of a prescribed penal sum; removal may be permitted under written undertaking and authorization. Searches should follow criminal procedure safeguards; railway rolling stock is excluded.
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