Section 61(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)The Commissioner may, at any check-post or barrier or at any other place, to enable proper administration of this Regulation, require the owner, driver or person in charge of a goods vehicle to stop the vehicle and keep it stationary so long as may be required to search the vehicle, examine the contents therein and inspect all records relating to the goods carried, which are in the possession of such owner, driver or person in charge.
