Section 30A in The Kerala General Sales Tax Act, 1963
30A. Procedure for transport of notified goods.
(1)The driver or other person in charge of a vehicle or vessel shall stop the vehicle or vessel at any place when so required by any officer, authorized by the Government in this behalf, for the purpose of enabling such officer to verify whether the goods are being transported in contravention of sub-section (1) of section 30.(2)If, on verification, such officer has reasons to suspect that the goods are being transported in contravention of subsection (1) of section 30, he may, for reasons to be recorded in writing, detain the goods and shall proceed in accordance with the provisions of section 29A.
