Power to stop, search and detain goods vehicles

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Full Text of the Document

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....e 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 carried in the goods vehicle and produce the same before any officer in charge of a check post or barrier or any other officer or any agent as may be empowered by the Commissioner.]       ^1[(2A) The owner, driver or person in charge of a goods vehicle entering or leaving Delhi shall also file a declaration containing such particulars in the prescribed form obtainable from the Commissioner and in such manner as may be prescribed, before the officer in charge of a check post or barrier or before any other officer or agent empowered as aforesaid:      Provided ....

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Full Text of the Document

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....rson in charge of such goods vehicle is not carrying the documents as required by sub-section (2) of this section or is not carrying proper and genuine documents or is attempting to evade payment of tax due under this Act, he may, for reasons to be recorded in writing, do any one or more of the following, namely:-            (a) refuse to allow the goods or the goods vehicle 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.  &....