(1)

At every check-post or barrier mentioned in section 56 or at any other place when so required by any officer empowered by the Government in this behalf, the driver or any other person in charge of any vehicle or boat shall stop the vehicle or boat, as the case may be, and keep it stationary as long as may reasonably be necessary, and allow the officer-in-charge of the check-post or barrier, or the officer empowered as aforesaid, to examine the contents in the vehicle or boat and inspect all records relating to the goods carried, which are in the possession of such driver, or other person in charge, who shall, if so required, give his name and address and the name and address of the owner of the vehicle or boat as well as those of the consignor and the consignee of the goods.

(2)

The officer-in-charge of the check-post or barrier, or the officer empowered as aforesaid shall have powers,-

(a) to detain the goods vehicles or the goods;

(b) to direct the driver or any other person to furnish any security;

(c) to collect the tax payable and to levy a penalty of three times the amount of tax payable;

(d) to seize and confiscate and dispose of any goods in accordance with the rules made under this Act, where there is a reason to believe that the goods are not properly accounted for, in the documents accompanying the goods or where the identity of consignor or consignee is not clearly ascertainable from the documents accompanying the goods.