Section 45D(5) in The M.P. Vanijyik Kar Adhiniyam, 1994
(5)The officer referred to in sub-section (3), who stops the vehicle and directs it to go to the nearest check post or the Commercial Tax Office, shall reach such check post or the Commercial Tax Office at the earliest and immediately on reaching there initiate action for seizure of the goods or the vehicle along with the goods and imposition of penalty in accordance with the provisions of Section 45-A and for that purpose,-(i)he shall exercise all the powers exercisable by the check post officer under that Section;(ii)he shall follow the procedure laid down therein;(iii)the provisions of that Section shall apply mutatis mutandis to such proceedings.]
