Section 80(5) in West Bengal Value Added Tax Act, 2003
(5)The Commissioner of the authority referred to in sub-section (2) may, subject to such conditions and restrictions as may be prescribed, intercept at any case, other than those referred to in sub-section (2) and sub-section (4) , within West Bengal any goods vehicle and requires the transporter, carrier or fast putting agent or any other person to produce before him the declaration and other documents referred to in sub-section (2) and search such goods vehicle for verification of the goods with the declaration and other documents produced, if any, by the transporter, carrier or transporting agent or any other person.
