Section 35(3) in Kerala General Sales Tax Rules, 1963
(3)At any place within the area notified by Government under Sub-section (1) of section 29 the driver or any other person in charge of any vehicle or vessel and any person referred to in sub-section (2A) of Section 29 shall remain stationery or as the case may be keep the animal stationery as long as may be required by the Officer in charge of the notified area or any other Officer of the Sales Tax Department not lower in rank than an assessing authority and allow and enable the officer to inspect the goods under transport and to examine the records specified in sub-rule (2).
