Section 14B in The Punjab Motor Vehicles Taxation Act, 1924
14B. Power to stop, search and seizure.
(1)Any officer of the Transport Department, not below the rank of Assistant District Transport Officer authorised by a general or special order, in this behalf, by the Commissioner, may require the driver of any motor vehicle at any place to stop the vehicle and cause it to remain stationary so long as may be reasonably necessary for the purpose of satisfying himself that the amount of tax due in accordance with the provisions of this Act in respect of such vehicle, has been paid.(2)Where any tax due in respect of any vehicle has not been paid, any office referred to in sub-section (1), may seize and detain such vehicle and take or cause to be taken such steps as he may consider necessary for the safe custody of the vehicle until it is produced before the Licensing Officer of the area concerned, within a reasonable time or until the tax due in respect of the vehicle is paid :(3)Any officer of the Department of Transport referred to in sub-section (2), may for the purpose of this Act enter at any time between sun rise and sun set, in any premises, where he has reason to believe that a motor vehicle is kept in contravention of the provision of this Act.
