Section 10A(2) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
(2)Every person transporting Motor Spirit or Diesel Oil whether by means of a vehicle or otherwise shall-(a)stop at the check-post or the road barriers, as the case may be, set up under sub-section (1) ;(b)produce, if so demanded by an officer authorised by the Government in this behalf, a bill of lading in triplicate in such form as may be prescribed ;(c)allow such officer to inspect the motor spirit or diesel oil, as the case may be.
