Section 16(1) in The West Bengal Motor Vehicles Tax Act, 1979
(1)Any officer of the State Government not below such rank as may be notified or any Police Officer not below the rank of Sub-Inspector [or any officer not below the rank of Motor Vehicles Inspector of the Transport Department, Government of West Bengal] [Words Inserted by W.B. Act 19 of 2003.] or such other officers as may be prescribed may require the driver of any motor vehicle to stop the motor vehicle and cause it to remain stationary for the purpose of satisfying himself that tax has been duly paid in respect of such motor vehicle.
