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The West Bengal Sales Tax Rules, 1995
Chapter XV - Part II : Procedure for transport of any consignment of goods through West Bengal and interception, detention and search of goods vehicle

226. Interception, detention and search of goods vehicle for verification under section 72

For the purpose of verifying whether any consignment of goods are being transported in a goods vehicle in contravention of the provisions of section 72 and rules made thereunder,-

    [a] the authority referred to in clause (a) of rule 222 may intercept, detain or search such goods vehicle at a checkpost, or

    [b] the authority referred to in clause (b) of the said rule may intercept, detain or search such goods vehicle at any other place.