Section 27(1) in Uttarakhand Value Added Tax Rules, 2005
(1)At every check post or barrier or at any other place when so required by the officer in charge of the check post or by an officer empowered under Section 42 or Section 43 or Rule 4, the owner, driver or any other person in charge of the vehicle, as the case may be, shall stop the vehicle and keep it stationary for as long as may be required by such officer. He shall also allow such officer to examine the contents of the vehicle and to inspect all documents and records relating to the goods carried, which may be in his possession or in the possession of any other person in the vehicle.
