(1) The prescribed authority or any person appointed under subsection (1) of section 3 to assist him may, for the purpose of verifying whether any goods vehicles or stage carriages are carrying goods or passengers in contravention of any provisions of this Act, and subject to such restrictions as may be prescribed,—
(i) intercept and search any goods vehicles or stage carriages at any place on any route in the State;
(ii) datain such vehicle where he has reason to believe that the tax payable under this Act in respect of the goods carried by such vehicles has not been paid until evidence in support of payment of the tax is produced or such tax is paid in the prescribed manner;
(iii) seize the goods vehicle or stage carriage upon granting proper receipt in the prescribed manner after detention where tax is not paid within such time as may be prescribed from the time of detention.
(2) Any driver or a person in charge of the goods vehicle or stage carriages shall, in accordance with such rules as may be made under this Act, stop his vehicle at any place on the route at the instance of the prescribed authority or any person appointed under sub-section (1) of section 3 to assist him and detain it until such reasonable time as may be required to search and inspection referred to in sub-section (1).
Interception, search, detention and seizure of vehicle and accounts.