Section 14B(5) in Punjab General Sales Tax Act, 1948
(5)At every station of transport of goods, bus stand or any other station or place of loading or unloading of goods, other than rail head or post-office, when so required by Commissioner or any person appointed to assist him under sub-section (1) of Section 3, the driver or the owner of the goods vehicle or the employee of a transport company or goods booking agency, shall produce for examination transport receipts and all other documents and account-books concerning the goods carried, transported, loaded, unloaded, consigned or received for transport (maintained by him in the prescribed manner). The Commissioner or the person so appointed shall, for the purpose of examining that such transport receipt or other documents or account books are in respect of the goods carried, transported, loaded, unloaded or consigned or received for transport, have the powers to break open any package, or packages of such goods.
