Section 67(6) in The Gujarat Value Added Tax Act, 2003
(6)Where -(a)a carrier or bailee or any person to whom were delivered for transport has kept the said goods in any vehicles, vessel or place; and(b)the Commissioner has reason to believe that tax on such goods is or is likely to be evaded, the Commissioner may stop the vehicle or the vessel carrying such goods and enter and search the vehicle, vessel or place and inspect the goods and records relating to such goods and elicit such information from the carrier, bailee or any person as is relevant.
