Power to stop, search and detain goods vehicles

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.... to stop the vehicle and keep it stationary so long as may be required to search the vehicle, examine the contents therein and inspect all records relating to the goods carried, which are in the possession of such 1[owner,] driver or person in charge. 2[(2) The owner, driver or person in charge of a goods vehicle shall carry with him such records as may be prescribed in respect of the goods carr....

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....side Delhi within the prescribed period, he shall, in addition to the payment of tax, if any, be liable to a penalty not exceeding two and a half time the tax that would have been payable had the goods been sold inside Delhi or one thousand rupees, whichever is more.] (3) The 1[owner,] driver or person in charge of the goods vehicle shall, if required, inform the Commissioner of - (a) his name....

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....le to enter 1[or leave] Delhi; (b) seize the goods and any documents relating to the goods; and (c) seize the goods vehicle and any documents relating to the goods vehicle. (5) Where the owner 1[, driver] or the person in charge of the goods vehicle - (a) requests time to adduce evidence of payment of tax in respect of the goods to be detained or impounded; and (b) furnishes security to ....

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....r sub-section (4) subject to an undertaking - (a) that the goods and goods vehicle shall be kept in the office, godown or other place within Delhi, belonging to the owner of the goods vehicle and in the custody of such owner; and (b) that the goods shall not be delivered to the consignor, consignee or any other person without the approval in writing of the Commissioner, and for this purpose t....