Section 55(4) in The Rajasthan Value Added Tax Rules, 2006
(4)The in-charge of the entry or exit check post shall have power to detain, unload and search the vehicle, the driver or the person incharge of the goods of vehicle, for verification of the goods. Where it is found that the goods are not in accordance with the documents submitted, the in-charge shall proceed in respect of such goods in accordance with the provisions of the Act.
