36. Inspection of goods in transit at any place other than the notified area

(1) At any place other than notified area the driver or any other person in charge of the vehicle or vessel shall stop on demand by an Officer of the Sales Tax Department of not lower in rank than an assessing authority and keep it stationery as long as may be required and allow examination of the goods in the vehicle or vessel and inspection of all the records connected with the goods in the vehicle or vessel.

(2) If on such inspection by such Officer it is found that any of the goods is not covered by the records specified in Sub-rule (2) of Rule 35 or the records produced are defective or bogus or false such Officer shall immediately issue a notice as specified in Sub-rule (5) of Rule 35. He shall follow the procedure laid down in Rule 35 with regards to unloading, seizure, confiscation, release and disposal of goods in this case.