82. Interception of goods vehicle in transit at any place other than a checkpost or barrier. –

(1) At any place other than a check-post or barrier, the driver or any other person in charge of a goods vehicle or carrier shall stop on demand by an officer, not below the rank of a Sales Tax Officer, and keep it stationary as long as it may be required and allow examination of the goods in the vehicle or the carrier and inspection of all records connected with the goods carried in the vehicle or carrier.

(2) If, on such inspection, such officer finds that any of the events as specified in sub-section (4) of section 74 has occurred, such officer may order unloading of the goods under movement and seize and confiscate the said goods after following the procedure as specified in rules 76 and 77.

(3) The disposal of goods confiscated under sub-rule (2) shall be made in the manner specified in rule 78.