(2)The officer-in-charge of the check-post or barrier, or the officer empowered as aforesaid shall have powers,-(a)to detain the goods vehicles or the goods;(b)to direct the driver or any other person to furnish any security;(c)to collect the tax payable and to levy a penalty of three times the amount of tax payable;(d)to seize and confiscate and dispose of any goods in accordance with the rules made under this Act, where there is a reason to believe that the goods are not properly accounted for, in the documents accompanying the goods or where the identity of consignor or consignee is not clearly ascertainable from the documents accompanying the goods.CHAPTER - VIII Offences and Penalties
