https://www.taxtmi.com/acts?id=2918 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Jul 2012 13:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2918 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. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2918