Section 69(1) in The Orissa Luxury Tax Rules, 1995
(1)The driver or any other person in charge of the goods vehicle or boat shall stop the vehicle or boat as the case may be, at the check-post or barrier and keep it stationary as long as it is reasonably required by the Officer-in-charge of the check-post or barrier and allow examination of goods in the vehicle or boat and inspection of all the records connected with the goods in the vehicle or boat, including way bill in Form XXIII.
