Section 67(2)(e) in The Maharashtra Value Added Tax Act, 2002
(e)Where any vehicle is intercepted by an officer authorised under subsection (1) of section 77, such officer may, if he deems it necessary, direct the owner or driver or person-in-charge of the vehicle to take it to the nearest check-post or barrier or police station and the owner, driver or person-in-charge of the vehicle shall comply with such direction.