For the purpose of verifying whether any consignment of goods is being or has been transported in a road vehicle or by any other means referred to in section 69 in contravention of the provisions of section 68 and rules made thereunder :-

[a] the Deputy Commissioner, Commercial Tax Officer, Assistant Commercial Tax Officer or Patrolman posted at the checkpost, may intercept, detain or search such road vehicle at the checkpost, or

[aa] such Assistant Commercial Tax Officer, as may be authorised by the Commissioner in this behalf may intercept or search such road vehicle, river-craft or load carried by a person at any other place,

[b] such Joint Commissioner, Deputy Commercial or Commercial Tax Officer, as may be authorised by the Commissioner in this behalf, may intercept, detain or search such road vehicle, river-craft or load carried by a person at any other place.