Section 76(4) in The Rajasthan Value Added Tax Act, 2003
(4)Where any goods are in movement within the territory of the State of Rajasthan, the assessing authority or [an officer authorised by the Commissioner] [Substituted by Rajasthan Act 4 of 2006, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 31-3-2006, page 61(47) [1-4-2006].] in this behalf may stop the vehicle or the carrier or the person carrying such goods, for inspection, at any place within his jurisdiction and the provisions of sub-section (2) shall mutatis mutandis apply.
