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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XII : Restrictions on and procedures for transport of any consignment of goods, regulatory measures for movement of such goods through West Bengal, interception, search, seizure and penalty for contravention, certain measures to prevent evasion of tax on sales within West Bengal.

124. Interception detention and search of goods vehicle for verification under section 80.

For the purpose of verifying whether any consignment of goods are being transported in a goods vehicle in contravention of the provisions of section 80 and rules made thereunder,-

    (a) the authority referred to in clause (a) of rule 120 may intercept, detain or search such goods vehicle at a checkpost, or

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