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The West Bengal Sales Tax Act, 1994
Chapter VIII : MAINTENANCE, PRODUCTION AND INSPECTION OF ACCOUNTS; SEARCH AND SEIZURE OF ACCOUNTS; MEASURES TO REGULATE TRANSPORT OF GOODS; CHECKPOSTS; SEIZURE OF GOODS; IMPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS, ETC.

69. Interception, detention and search of road vehicles and search of warehouse, etc.

For the purpose of verifying whether any consignment of goods, are being or have been transported in contravention of the provisions of section 68 or section 73, the Commissioner, an Additional Commissioner, or any person appointed under sub-section (1) of section 3 to assist the Commissioner may, subject to such restrictions as may be prescribed,-

    (a) intercept, detain and search at any place referred to in sub-section (1) of section 68 or section 73, a road vehicle or river craft or any load carried by a person, or

    (b) search at any warehouse or at any other place in which, according to his information, such goods so transported in contravention of the provisions of section 68 have been stored, or

    (c) intercept, detain and search at any checkpost or any other place referred to in sub-section (2) of section 73, any goods vehicle.