Section 14B(1) in The Punjab Motor Vehicles Taxation Act, 1924
(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.
