Section 14B(3) in Punjab General Sales Tax Act, 1948
(3)At every check post or barrier or at any other place when so required by any officer referred to in sub-section (2), the driver or any other person incharge of the goods vehicle or vessel shall stop the vehicle or vessel, as the case may be and keep it stationary as long as may reasonably be necessary and allow the officer incharge of the check post or barrier or the aforesaid officer to examine the contents in the vehicle or vessel by breaking open the packages, if necessary, and inspect all records relating to the goods carried which are in the possession of such driver or other person in-charge, who shall also furnish such other information as may be required by the aforesaid officer, and if considered necessary, such officer may also search the goods vehicle or vessel and the driver or other person incharge of the vehicle or vessel or of the goods.
