(4)[ The Officer-in-charge of the check post or barrier or any other Officer, who may be authorised by the State Government in this behalf may, for the purpose of verifying whether taxable goods are being transported in contravention of the provision of sub-section (2) of section 38 and subject to such restrictions as may be prescribed seize any taxable goods which, he has reason to belive, are being transported in contravention of the provisions of sub-section (2) together with any container or other materials for the packing of taxable goods.] [Inserted by The Tripura Sales Tax (Second Amendment) Act, 1981, w. e. f. 4.5.1981.]
